BROWN-FORMAN CORPORATION

BEV · Beverage Industry

Application and interpretation by Customs and Border Protection (CBP) and Treasury Department of 19 USC 1313(j)(2) (providing for substitution unused merchandise drawback), and of the Trade Facilitation and Trade Enforcement Act of 2015, Sec. 906 (Drawback and Refunds); CBP's denial of substitution unused merchandise drawback of taxes paid to Alcohol Tobacco Tax and Trade Bureau (TTB); CBP and/or Treasury Department regulations providing that drawback allowed upon the export or destruction of substituted merchandise will be limited to the amount of taxes paid on the substituted merchandise.

TAX · Taxation/Internal Revenue Code

Application and interpretation by Customs and Border Protection (CBP) and Treasury Department of 19 USC 1313(j)(2) (providing for substitution unused merchandise drawback), and of the Trade Facilitation and Trade Enforcement Act of 2015, Sec. 906 (Drawback and Refunds); CBP's denial of substitution unused merchandise drawback of taxes paid to Alcohol Tobacco Tax and Trade Bureau (TTB); CBP and/or Treasury Department regulations providing that drawback allowed upon the export or destruction of substituted merchandise will be limited to the amount of taxes paid on the substituted merchandise.

TRD · Trade (domestic/foreign)

Application and interpretation by Customs and Border Protection (CBP) and Treasury Department of 19 USC 1313(j)(2) (providing for substitution unused merchandise drawback), and of the Trade Facilitation and Trade Enforcement Act of 2015, Sec. 906 (Drawback and Refunds); CBP's denial of substitution unused merchandise drawback of taxes paid to Alcohol Tobacco Tax and Trade Bureau (TTB); CBP and/or Treasury Department regulations providing that drawback allowed upon the export or destruction of substituted merchandise will be limited to the amount of taxes paid on the substituted merchandise.

TAR · Tariff (miscellaneous tariff bills)

Application and interpretation by Customs and Border Protection (CBP) and Treasury Department of 19 USC 1313(j)(2) (providing for substitution unused merchandise drawback), and of the Trade Facilitation and Trade Enforcement Act of 2015, Sec. 906 (Drawback and Refunds); CBP's denial of substitution unused merchandise drawback of taxes paid to Alcohol Tobacco Tax and Trade Bureau (TTB); CBP and/or Treasury Department regulations providing that drawback allowed upon the export or destruction of substituted merchandise will be limited to the amount of taxes paid on the substituted merchandise.