---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part19/subpartQ"
level: "subpart"
label: "Subpart Q"
heading: "Return of Spirits to Bonded Premises and Voluntary Destruction"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part19-subpartQ"
sections_count: 7
---

# Subpart Q — Return of Spirits to Bonded Premises and Voluntary Destruction

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A — Alcohol › Part 19 — Distilled Spirits Plants

## Sections

- [§19.451. Scope.](/cfr/27/19.451.md)
- [§19.452. Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.](/cfr/27/19.452.md)
- [§19.453. Return of bottled spirits for relabeling or reclosing.](/cfr/27/19.453.md)
- [§19.454. Other authorized returns to bonded premises.](/cfr/27/19.454.md)
- [§19.455. Return of spirits withdrawn for export with benefit of drawback.](/cfr/27/19.455.md)
- [§19.457. Receipt of spirits abandoned to the United States.](/cfr/27/19.457.md)
- [§19.459. Voluntary destruction.](/cfr/27/19.459.md)