27 CFR § 17.155 - Spirits consumed in manufacturing intermediate products.

---
identifier: "/us/cfr/t27/s17.155"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 17.155 - Spirits consumed in manufacturing intermediate products."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "17.155"
section_name: "Spirits consumed in manufacturing intermediate products."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "17"
part_name: "DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted."
cfr_part: "17"
---


# 17.155 Spirits consumed in manufacturing intermediate products.

Spirits consumed in the manufacture of an intermediate product—which are not contained in the intermediate product at the time of its use in nonbeverage products—are not subject to drawback. Such spirits are not considered to have been used in the manufacture of nonbeverage products. However, see § 17.127 with respect to optional treatment of ingredients as unfinished nonbeverage products, rather than as intermediate products.