[Title 27 CFR ]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[From the U.S. Government Printing Office]
[[Page i]]
27
Part 200 to End
Revised as of April 1, 2002
Alcohol, Tobacco Products and Firearms
Containing a codification of documents of general
applicability and future effect
As of April 1, 2002
With Ancillaries
Published by
Office of the Federal Register
National Archives and Records
Administration
A Special Edition of the Federal Register
[[Page ii]]
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[[Page iii]]
Table of Contents
Page
Explanation................................................. v
Title 27:
Chapter I--Bureau of Alcohol, Tobacco and Firearms,
Department of the Treasury (Continued) 3
Finding Aids:
Table of CFR Titles and Chapters........................ 107
Alphabetical List of Agencies Appearing in the CFR...... 125
List of CFR Sections Affected........................... 135
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Cite this Code: CFR
To cite the regulations in
this volume use title,
part and section number.
Thus, 27 CFR 251.1 refers
to title 27, part 251,
section 1.
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[[Page v]]
EXPLANATION
The Code of Federal Regulations is a codification of the general and
permanent rules published in the Federal Register by the Executive
departments and agencies of the Federal Government. The Code is divided
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parts covering specific regulatory areas.
Each volume of the Code is revised at least once each calendar year
and issued on a quarterly basis approximately as follows:
Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1
The appropriate revision date is printed on the cover of each
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OMB CONTROL NUMBERS
The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires
Federal agencies to display an OMB control number with their information
collection request.
[[Page vi]]
Many agencies have begun publishing numerous OMB control numbers as
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Provisions that become obsolete before the revision date stated on
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Affected'' is published at the end of each CFR volume.
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A subject index to the Code of Federal Regulations is contained in a
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[[Page vii]]
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Raymond A. Mosley,
Director,
Office of the Federal Register.
April 1, 2002.
[[Page ix]]
THIS TITLE
Title 27--Alcohol, Tobacco Products, and Firearms is composed of two
volumes, parts 1-199 and part 200 to end. The contents of these volumes
represent all current regulations issued by the Bureau of Alcohol,
Tobacco and Firearms, Department of the Treasury as of April 1, 2002.
A redesignation table appears in the Finding Aids section of the
volume containing parts 1-199.
[[Page x]]
[[Page 1]]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
(This book contains part 200 to End)
--------------------------------------------------------------------
Part
chapter I--Bureau of Alcohol, Tobacco and Firearms,
Department of the Treasury (Continued).................... 251
Cross References: U.S. Customs Service, Department of the Treasury: See
19 CFR chapter I.
Federal Trade Commission: See 16 CFR chapter I.
Food and Drug Administration, Department of Health and Human Services:
See 21 CFR chapter I.
Foreign Trade Statistics, Bureau of the Census, Department of
Commerce: See 15 CFR part 30.
Postal Service: See 39 CFR 111.5(a)(2)(iii) or Domestic Mail Manual
123.3.
Other regulations issued by the Department of the Treasury appear in
title 26 and 31 CFR chapter I.
Abbreviations:
The following abbreviations are used in this chapter:
ATF = Alcohol, Tobacco and Firearms.
TD = Treasury Decision.
[[Page 3]]
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY (CONTINUED)
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Editorial Note: The regulations appearing in this title were
originally issued by the Federal Alcohol Administration, which was
abolished by Reorganization Plan No. III, Apr. 2, 1940, 5 FR 2107, 3
CFR, 1940 Supp. Treasury Order 30, June 12, 1940, 5 FR 2212, issued
under sections 2 and 8 of Reorganization Plan No. III (54 Stat. 1232)
provided that these regulations continue in effect as regulations of the
Bureau of Alcohol, Tobacco and Firearms.
SUBCHAPTER M--ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)
Part Page
200-250 [Reserved]
251 Importation of distilled spirits, wines, and
beer.................................... 5
252 Exportation of liquors...................... 22
275 Importation of tobacco products and
cigarette papers and tubes.............. 69
285 [Reserved]
Supplementary Publications: Additional supplementary publications are
issued covering individual parts of the Alcohol, Tobacco and Firearms
Regulations, the Tobacco Tax Guide, and Regulations Under Tax
Conventions.
[[Page 5]]
SUBCHAPTER M--ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)
PART 251--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
Subpart A--Scope of Regulations
Sec.
251.1 Imported distilled spirits, wines, and beer.
251.2 Forms prescribed.
251.3 Delegations of the Director.
Subpart B--Definitions
251.11 Meaning of terms.
Subpart C--Special (Occupational) Taxes
251.30 Special (occupational) tax.
251.31 Warehouse receipts covering distilled spirits.
Subpart D--Tax on Imported Distilled Spirits, Wines, and Beer
Distilled Spirits
251.40 Distilled spirits.
251.41 Computation of effective tax rate.
Wines
251.42 Wines.
251.42a Still wines containing carbon dioxide.
Liqueurs, Cordials, and Other Compounds and Preparations
251.43 Liqueurs, cordials, and similar compounds.
251.44 Other compounds and preparations.
Beer
251.45 Rate of tax.
251.46 Computation of tax.
Collection of Internal Revenue Taxes
251.48 Imported distilled spirits, wines, and beer.
251.48a Payment of tax by electronic fund transfer.
Exemption of Certain Samples From Internal Revenue Taxes
251.49 Commercial samples of alcoholic beverages.
Subpart E--General Requirements
Permit for Importation of Distilled Spirits, Wines and Beer
251.55 Federal Alcohol Administration Act permit.
Packaging and Marking of Distilled Spirits
251.56 Distilled spirits containers of a capacity of not more than 1
gallon.
251.57 Containers in excess of 1 gallon.
Labeling of Distilled Spirits
251.58 Containers of 1 gallon (3.785 liters) or less.
Marking and Labeling of Wines and Beer
251.59 Wines.
251.60 Beer.
Closures for Containers of Distilled Spirits
251.61 Containers of distilled spirits to bear closures.
251.62 Affixing closures.
Exemptions
251.74 Exemption from requirements pertaining to marks, bottles, and
labels.
251.75 Samples of distilled spirits, wine, and beer for quality control
purposes.
Wine and Flavors Content of Distilled Spirits
251.76 Approval and certification of wine and flavors content.
251.77 Standard effective tax rate.
Subparts F-G [Reserved]
Subpart H--Importation of Distilled Spirits in Bulk
251.120 Persons authorized to receive distilled spirits imported in
bulk.
251.121 Containers.
Subpart I--Importer's Records and Reports
251.130-251.132 [Reserved]
Record and Report of Imported Liquors
251.133 General requirements.
251.134 Proprietors of qualified premises.
Filing and Retention of Records and Reports
251.136 Filing.
251.137 Retention.
Other Records
251.138 Transfer record.
251.139 Package gauge record.
Subparts J-K [Reserved]
[[Page 6]]
Subpart L--Transfer of Distilled Spirits From Customs Custody to Bonded
Premises of Distilled Spirits Plant
251.171 General provisions.
251.172 Preparation of transfer record and package gauge record.
251.173 Inspection and release.
251.174 Tank cars and tank trucks to be sealed.
251.175 Receipt by consignee.
Subpart M--Withdrawal of Imported Distilled Spirits From Customs Custody
Free of Tax For Use of the United States
251.181 General.
251.182 Application and permit, Form 5150.33.
251.183 Use of permit, Form 5150.33.
251.184 Entry documents.
251.185 Customs release.
Subpart N--Requirements for Liquor Bottles
251.201 Scope of subpart.
251.202 Standards of fill.
251.204 Distinctive liquor bottles.
251.205 [Reserved]
251.206 Bottles not constituting approved containers.
251.207 Bottles to be used for display purposes.
251.208 Liquor bottles denied entry.
251.209 Used liquor bottles.
Subpart O--Miscellaneous Provisions
251.221 Alternate methods or procedures.
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001,
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122,
5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805.
Source: 20 FR 3561, May 21, 1955; unless otherwise noted.
Redesignated at 40 FR 16835, Apr. 15, 1975.
Cross Reference: For regulations with respect to distilled spirits,
wines, and beer arriving in the United States from Puerto Rico and the
Virgin Islands, see part 26 of this subchapter.
Editorial Note: Nomenclature changes to part 251 appear at T.D. ATF-
474, 67 FR 11231, Mar. 13, 2002.
Subpart A--Scope of Regulations
Sec. 251.1 Imported distilled spirits, wines, and beer.
This part, ``Importation of Distilled Spirits, Wines, and Beer'',
contains procedural and substantive requirements relative to the
importation of distilled spirits, wines, and beer into the United States
from foreign countries including special (occupational) and commodity
taxes, permits, marking, branding, closing and labeling of containers
and packages, and records and reports.
Note: Distilled spirits, wines, and beer arriving in the United
States from Puerto Rico and the Virgin Islands are governed by the
provisions of part 26 of this chapter.
[T.D. ATF-206, 50 FR 23955, June 7, 1985, as amended by T.D. ATF-459, 66
FR 38550, July 25, 2001]
Sec. 251.2 Forms prescribed.
(a) The appropriate ATF officer is authorized to prescribe all forms
required by this part, including reports, returns, and records. All of
the information called for in each form shall be furnished as indicated
by the headings on the form and the instructions on or pertaining to the
form. In addition, information called for in each form shall be
furnished as required by this part. The form will be filed in accordance
with the instructions for the form.
(b) Forms may be requested from the ATF Distribution Center, P.O.
Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web
site (http://www.atf.treas.gov/).
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. ATF-249,
52 FR 5963, Feb. 27, 1987; T.D. ATF-372, 61 FR 20725, May 8, 1996; T.D.
ATF-474, 67 FR 11231, Mar. 13, 2002]
Sec. 251.3 Delegations of the Director.
All of the regulatory authorities of the Director contained in part
251 of the regulations are delegated to appropriate ATF officers. These
ATF officers are specified in ATF Order 1130.12, Delegation of the
Director's Authorities in 27 CFR part 251, Importation of Distilled
Spirits, Wines, and Beer. ATF delegation orders, such as ATF Order
1130.12, are available to any interested person by mailing a request to
the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-
5950, or by accessing the ATF web site (http://www.atf.treas.gov/).
[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
[[Page 7]]
Subpart B--Definitions
Sec. 251.11 Meaning of terms.
When used in this part and in forms prescribed under this part,
where not otherwise distinctly expressed or manifestly incompatible with
the intent thereof, terms shall have the meaning ascribed in this
section. Words in the plural form shall include the singular, and vice
versa, and words importing the masculine gender shall include the
feminine. The terms ``includes'' and ``including'' do not exclude things
not enumerated which are in the same general class.
Appropriate ATF officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.12, Delegation of the Director's Authorities in 27 CFR Part 251,
Importation of Distilled Spirits, Wines, and Beer.
Beer. Beer, ale porter, stout, and other similar fermented beverages
(including sake or similar products) of any name or description
containing one-half of 1 percent or more of alcohol by volume, brewed or
produced from malt, wholly or in part, or from any substitute therefor.
Bonded premises--distilled spirits plant. The premises of a
distilled spirits plant, or part thereof, on which distilled spirits
operations defined in 26 U.S.C. 5002 are authorized to be conducted.
Bulk container. Any container having a capacity of more than 1
gallon.
Bulk distilled spirits. The term ``bulk distilled spirits'' means
distilled spirits in a container having a capacity in excess of 1
gallon.
CFR. The Code of Federal Regulations.
Class 8 Customs bonded warehouse. A class 8 customs bonded warehouse
established under the provisions of Customs Regulations (19 CFR, chapter
I).
Customs officer. Any officer of the Customs Service or any
commissioned, warrant, or petty officer of the Coast Guard, or any agent
or other person authorized by law or designated by the Secretary of the
Treasury to perform any duties of an officer of the Customs Service.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Distilled spirits or spirits. That substance known as ethyl alcohol,
ethanol, or spirits of wine, and all mixtures or dilutions thereof, from
whatever source or by whatever process produced, including alcohol,
whisky, brandy, gin, rum, and vodka, but not including wine as defined
in this subpart.
Distilled spirits plant. An establishment qualified under the
provisions of part 19 of this chapter for the production, storage, or
processing of spirits, or for authorized combinations of such
operations.
District director of customs. The district director of customs at a
headquarters port of the district (except the district of New York,
N.Y.); the area directors of customs in the district of New York, N.Y.;
and the port director at a port not designated as a headquarters port.
Effective tax rate. The net tax rate after reduction for any credit
allowable under 26 U.S.C. 5010 for wine and flavor content at which the
tax imposed on distilled spirits by 26 U.S.C. 5001 is paid or
determined.
Eligible flavor. A flavor which:
(1) Is of a type that is eligible for drawback of tax under 26
U.S.C. 5134,
(2) Was not manufactured on the premises of a distilled spirits
plant, and
(3) Was not subjected to distillation on distilled spirits plant
premises such that the flavor does not remain in the finished product.
Eligible wine. Wine on which tax would be imposed by paragraph (1),
(2), or (3) of 26 U.S.C. 5041(b) but for its removal to distilled
spirits plant premises and which has not been subject to distillation at
a distilled spirits plant after receipt in bond.
Gallon or wine gallon. The liquid measure equivalent to the volume
of 231 cubic inches.
Importer. Any person who imports distilled spirits, wines, or beer
into the United States.
Kind. As applied to spirits, kind shall mean class and type as
prescribed in 27 CFR part 5. As applied to wines, kind
[[Page 8]]
shall mean the classes and types of wines as prescribed in 27 CFR part
4.
Liquor bottle. A bottle made of glass or earthenware, or of other
suitable material approved by the Food and Drug Administration, which
has been designed or is intended for use as a container for distilled
spirits for sale for beverage purposes and which has been determined by
the appropriate ATF officer to adequately protect the revenue.
Person. An individual, a trust, an estate, a partnership, an
association, a company, or a corporation.
Proof. The ethyl alcohol content of a liquid at 60 degrees
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
Proof gallon. A gallon of liquid at 60 degrees Fahrenheit which
contains 50 percent by volume of ethyl alcohol having a specific gravity
of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees
Fahrenheit as unity, or the alcoholic equivalent thereof.
United States. ``United States'' includes only the States and the
District of Columbia.
U.S.C. The United States Code.
Wine. (a) Still wine, including vermouth or other aperitif wine,
artificial or imitation wines or compounds sold as still wines,
champagne or sparkling wine, and artificially carbonated wine, and (b)
flavored or sweetened fortified or unfortified wines, by whatever name
sold or offered for sale, containing not over 24 percent alcohol by
volume.
(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended
(27 U.S.C. 205); 26 U.S.C. 7805 (68A Stat. 917, as amended), and in 27
U.S.C. 205 (49 Stat. 981, as amended))
[T.D. ATF-48, 43 FR 13552, Mar. 31, 1978, as amended by T.D. ATF-50, 43
FR 37180, Aug. 22, 1978; 44 FR 55853, Sept. 28, 1979; T.D. ATF-62, 44 FR
71718, Dec. 11, 1979; T.D. ATF-114, 47 FR 43950, Oct. 5, 1982; T.D. ATF-
198, 50 FR 8555, Mar. 1, 1985; T.D. ATF-206, 50 FR 23955, June 7, 1985;
T.D. ATF-251, 52 FR 19339, May 22, 1987; T.D. ATF-297, 55 FR 18069, Apr.
30, 1990; T.D. ATF-398, 63 FR 44784, Aug. 21, 1998; T.D. ATF-474, 67 FR
11232, Mar. 13, 2002]
Subpart C--Special (Occupational) Taxes
Sec. 251.30 Special (occupational) tax.
Importers engaged in the business of selling, or offering for sale,
distilled spirits, wines or beer are subject to the provisions of part
194 of this chapter relating to special (occupational) taxes. Part 194
requires that the special tax return, Form 5630.5, with payment of the
tax, shall be filed with ATF in accordance with the instruction on the
form, before commencing business. Subsequently, Form 5630.5 with tax
shall be filed each year on or before July 1, as long as the proprietor
continues in business.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 as amended, 1343 as amended,
1344 as amended (26 U.S.C. 5111, 5112, 5121, 5122))
[T.D. ATF-70, 45 FR 33981, May, 21, 1980, as amended by T.D. ATF-251, 52
FR 19339, May 22, 1987]
Sec. 251.31 Warehouse receipts covering distilled spirits.
Since the sale of warehouse receipts for distilled spirits is
equivalent to the sale of distilled spirits, every person engaged in
business as an importer of distilled spirits, who sells, or offers for
sale, warehouse receipts for distilled spirits stored in customs bonded
warehouses, or elsewhere, incurs liability to special tax as a dealer in
liquors at the place where the warehouse receipts are sold or offered
for sale, and must file return and pay occupational tax as provided in
Sec. 251.30.
(68A Stat. 618, 620, 621; 26 U.S.C. 5111, 5112, 5121, 5122)
Subpart D--Tax On Imported Distilled Spirits, Wines, and Beer
Distilled Spirits
Sec. 251.40 Distilled spirits.
(a) A tax is imposed on all distilled spirits in customs bonded
warehouses or imported into the United States at the rate prescribed by
26 U.S.C. 5001 on each proof gallon and a proportionate tax at a like
rate on all fractional
[[Page 9]]
parts of each proof gallon. All products of distillation, by whatever
name known, which contain distilled spirits, are considered to be
distilled spirits and are taxed as such. The tax will be determined at
the time of importation, or, if entered into bond, at the time of
withdrawal therefrom.
(b) A credit against the tax imposed on distilled spirits by 26
U.S.C. 5001 is allowable under 26 U.S.C. 5010 on each proof gallon of
alcohol derived from eligible wine or from eligible flavors which do not
exceed 2\1/2\ percent of the finished product on a proof gallon basis.
The credit is allowable at the time the tax is payable as if it
constituted a reduction in the rate of tax.
(c) Where credit against the tax is desired, the person liable for
the tax shall establish an effective tax rate in accordance with
Sec. 251.40a. The effective tax rate established will be applied to each
entry.
(Approved by the Office of Management and Budget under control number
1512-0352.)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001);
Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201);
Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
[T.D. ATF-297, 55 FR 18069, Apr. 30, 1990]
Sec. 251.41 Computation of effective tax rate.
(a) The proprietor shall compute the effective tax rate for
distilled spirits containing eligible wine or eligible flavors as the
ratio of the numerator and denominator as follows:
(1) The numerator will be the sum of:
(i) The proof gallons of all distilled spirits used in the product
(exclusive of distilled spirits derived from eligible flavors),
multiplied by the tax rate prescribed by 26 U.S.C. 5001;
(ii) The wine gallons of each eligible wine used in the product,
multiplied by the tax rate prescribed by 26 U.S.C. 5041(b)(1), (2), or
(3), as applicable; and
(iii) The proof gallons of all distilled spirits derived from
eligible flavors used in the product, multiplied by the tax rate
prescribed by 26 U.S.C. 5001, but only to the extent that such distilled
spirits exceed 2\1/2\% of the denominator prescribed in paragraph (a)(2)
of this section.
(2) The denominator will be the sum of:
(i) The proof gallons of all distilled spirits used in the product,
including distilled spirits derived from eligible flavors; and
(ii) The wine gallons of each eligible wine used in the product,
multiplied by twice the percentage of alcohol by volume of each, divided
by 100.
(b) In determining the effective tax rate, quantities of distilled
spirits, eligible wine, and eligible flavors will be expressed to the
nearest tenth of a proof gallon. The effective tax rate may be rounded
to as many decimal places as the proprietor deems appropriate, provided
that, such rate is expressed no less exactly than the rate rounded to
the nearest whole cent, and the effective tax rates for all products
will be consistently expressed to the same number of decimal places. In
such case, if the number is less than five it will be dropped; if it is
five or over, a unit will be added.
(c) The following is an example of the use of the formula.
---------------------------------------------------------------------------
\1\ Proof gallons by which distilled spirits derived from eligible
flavors exceed 2\1/2\% of the total proof gallons in the batch (100.9 -
(2\1/2\%) x 3.371.8 = 16.6).
BATCH RECORD
Distilled spirits.............................. 2249.1 proof gallons.
Eligible wine (14% alcohol by volume).......... 2265.0 wine gallons.
Eligible wine (19% alcohol by volume).......... 1020.0 wine gallons.
Eligible flavors............................... 100.9 proof gallons.
[[Page 10]]
[GRAPHIC] [TIFF OMITTED] TC05OC91.033
(Approved by the Office of Management and Budget under control number
1512-0352)
(Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
[T.D. ATF-297, 55 FR 18069, Apr. 30, 1990, as amended by T.D. ATF-307,
55 FR 52742, Dec. 21, 1990. Redesignated by T.D. ATF-474, 67 FR 11232,
Mar. 13, 2002]
Wines
Sec. 251.42 Wines.
All wines (including imitation, substandard, or artificial wine, and
compounds sold as wine) having not in excess of 24 percent of alcohol by
volume, in customs bonded warehouse or imported into the United States
are subject to an internal revenue tax at the rates prescribed by law;
such tax to be determined at the time of removal from customs custody
for consumption or sale. The tax is imposed on each wine gallon and at a
like rate on fractional parts of a wine gallon. Fractions of less than
one-tenth gallon shall be converted to the nearest one-tenth gallon, and
five-hundredths gallon shall be converted to the next full one-tenth
gallon. All wines containing more than 24 percent of alcohol by volume
shall be classed as distilled spirits and shall be taxed accordingly.
(72 Stat. 1331, as amended; 26 U.S.C. 5041)
[T.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 251.42a Still wines containing carbon dioxide.
Still wines may contain not more than 0.392 gram of carbon dioxide
per 100 milliliters of wine; except that a tolerance to this maximum
limitation, not to exceed 0.009 gram of carbon dioxide per 100
milliliters of wine, will be allowed where the amount of carbon dioxide
in excess of 0.392 gram per 100 milliliters of wine was due to
mechanical variations which could not be completely controlled under
good commercial practices. Such tolerance will not be allowed where it
is found that the limitation of 0.392 gram of carbon dioxide per 100
milliliters of wine is continuously or intentionally exceeded.
[T.D. ATF-13, 40 FR 4419, Jan. 30, 1975. Redesignated at 40 FR 16835,
Apr. 15, 1975]
Liqueurs, Cordials, and Other Compounds and Preparations
Sec. 251.43 Liqueurs, cordials, and similar compounds.
A tax is imposed by 26 U.S.C. 5001 on all liqueurs, cordials, and
similar compounds, containing distilled spirits, in a customs bonded
warehouse or imported into the United States at the rate prescribed in
such section on each proof gallon, and a proportionate tax at a like
rate on all fractional parts of such proof gallon. The tax shall be
determined at the time of importation, or, if entered into bond, at the
time of withdrawal therefrom. Fortified or unfortified wines, containing
not over 24 percent alcohol by volume, to which sweetening or flavoring
materials, but no distilled spirits, have been added are not classified
as liqueurs, cordials, or similar compounds, but are considered to be
flavored wines only and are subject to internal revenue tax at the rates
applicable to wines.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1331, as amended
(26 U.S.C. 5001, 5041))
[T.D. ATF-62, 44 FR 71718, Dec. 11, 1979]
Sec. 251.44 Other compounds and preparations.
Compounds and preparations, other than those specified in
Sec. 251.43 containing distilled spirits, which are fit for beverage
purposes, in customs bonded warehouse or imported into the United States
are subject to internal
[[Page 11]]
revenue tax at the rates applicable to distilled spirits. Compounds and
preparations, containing fortified or unfortified wine, but no distilled
spirits, which are fit for beverage purposes and which are sold as wine,
are subject to internal revenue tax at the rates applicable to wines.
(68A Stat. 595, as amended, 609, as amended; 26 U.S.C. 5001, 5041)
Beer
Sec. 251.45 Rate of tax.
A tax is imposed by 26 U.S.C. 5051, on all beer imported into the
United States, at the rate prescribed in such section, for every barrel
containing not more than 31 gallons, and at a like rate for any other
quantity or for fractional parts of a barrel. The tax on beer shall be
determined at the time of importation, or, if entered into customs
custody, at the time of removal from such custody.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended
(26 U.S.C. 5051, 5054))
[T.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-48, 44 FR 55853, Sept. 28, 1979]
Sec. 251.46 Computation of tax.
The tax on imported beer shall be computed on the basis of the
actual quantity in a container, at the rate prescribed by law.
(72 Stat. 1333, as amended; 26 U.S.C. 5051)
[T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr.
15, 1975]
Collection of Internal Revenue Taxes
Sec. 251.48 Imported distilled spirits, wines, and beer.
Internal revenue taxes payable on imported distilled spirits,
including perfumes containing distilled spirits, and on wines and beer,
are collected, accounted for, and deposited as internal revenue
collections by directors of customs in accordance with customs
requirements: Provided, That the taxes on distilled spirits withdrawn
from customs custody without payment of tax under the provisions of
subpart L and thereafter withdrawn from bonded premises of a distilled
spirits plant subject to tax shall be collected and paid under the
provisions of part 19 of this chapter.
(72 Stat. 1314, 1366; 26 U.S.C. 5001, 5232)
[20 FR 3561, May 21, 1955, as amended by T.D. 6477, 25 FR 6204, July 1,
1960; T.D. 7006, 34 FR 2250, Feb. 15, 1969. Redesignated at 40 FR 16835,
Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 251.48, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 251.48a Payment of tax by electronic fund transfer.
(a) Each importer who was liable, during a calendar year, for a
gross amount equal to or exceeding five million dollars in distilled
spirits taxes combining tax liabilities incurred under this part and
parts 19 and 26 of this chapter, a gross amount equal to or exceeding
five million dollars in wine taxes combining tax liabilities incurred
under this part and parts 24 and 26 of this chapter, or a gross amount
equal to or exceeding five million dollars in beer taxes combining tax
liabilities incurred under this part and parts 25 and 26 of this
chapter, shall use a commercial bank in making payment by electronic
fund transfer (EFT), as defined in paragraph (c) of this section, of
such taxes during the succeeding calendar year. Payment of such taxes by
cash, check, or money order is not authorized for an importer who is
required, by this section, to make remittances by EFT. For purposes of
this section, the dollar amount of tax liability is to be summarized
separately for distilled spirits taxes, wine taxes, or beer taxes, and
is defined as the gross tax liability on all taxable withdrawals from
premises in the United States and importations (including products of
the same tax class brought into the United States from Puerto Rico or
the Virgin Islands) during the calendar year, without regard to any
drawbacks, credits, or refunds, for all premises from which such
activities are conducted by the taxpayer.
(b) For the purposes of this section, a taxpayer includes a
controlled group of corporations, as defined in 26 U.S.C. 1563, and
implementing regulations in
[[Page 12]]
26 CFR 1.1563-1 through 1.1563-4, except that the words ``at least 80
percent'' shall be replaced by the words ``more than 50 percent'' in
each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in
the implementing regulations. Also, the rules for a ``controlled group
of corporations'' apply in a similar fashion to groups which include
partnerships and/or sole proprietorships. If one entity maintains more
than 50% control over a group consisting of corporations and one, or
more, partnerships and/or sole proprietorships, all of the members of
the controlled group are one taxpayer for the purpose of determining who
is required to make remittances by EFT.
(c) Electronic fund transfer or EFT means any transfer of funds,
other than a transaction originated by check, draft, or similar paper
instrument, which is initiated through an electronic terminal,
telephonic instrument, or computer of magnetic tape, so as to order,
instruct, or authorize a financial institution to either debit or credit
an account, in accordance with procedures established by the U.S.
Customs Service.
(d) An importer who is required by this section to make remittances
by EFT shall make the EFT remittance in accordance with the requirements
of the U.S. Customs Service.
(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302);
Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5061))
[T.D. ATF-245, 52 FR 533, Jan. 7, 1987, as amended by T.D. ATF-459, 66
FR 38550, July 25, 2001]
Exemption of Certain Samples From Internal Revenue Taxes
Sec. 251.49 Commercial samples of alcoholic beverages.
Samples of distilled spirits, beer, and wine, to be used in the
United States by persons importing alcoholic beverages in commercial
quantities, are, subject to the limitations in this section, exempt from
the payment of any internal revenue tax imposed on, or by reason of,
importation. This exemption applies only to samples to be used for
soliciting orders for products of foreign countries. In no case shall
this exemption apply to more than one sample of each alcoholic beverage
product admitted during any calendar quarter for the use of each such
person. No sample of beer shall contain more than 8 ounces, no sample of
wine shall contain more than 4 ounces, and no sample of distilled
spirits shall contain more than 2 ounces.
(76 Stat. 72; 19 U.S.C. 1202)
[T.D. 6300, 23 FR 5168, July 8, 1958; T.D. ATF-2, 37 FR 22740, Oct. 21,
1972. Redesignated at 40 FR 16835, Apr. 15, 1975]
Subpart E--General Requirements
Permit for Importation of Distilled Spirits, Wines and Beer
Sec. 251.55 Federal Alcohol Administration Act permit.
Under the Federal Alcohol Administration Act and the regulations
issued pursuant thereto (27 CFR part 1), any person except an agency of
a State or political subdivision thereof, or any officer or employee of
any such agency, intending to engage in the business of importing
distilled spirits, wines or beer for nonindustrial use is required to
procure a permit therefor.
(Sec. 3, 49 Stat. 978, as amended; 27 U.S.C. 203)
[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
Packaging and Marking of Distilled Spirits
Sec. 251.56 Distilled spirits containers of a capacity of not more than 1 gallon.
Bottled distilled spirits imported into the United States for sale
shall be bottled in liquor bottles which conform to the requirements of
subpart N of this part and part 5 of this chapter. Empty bottles
imported for the packaging of distilled spirits shall conform to the
requirements of subpart N of this part. (For Customs requirements as to
marking, see 19 CFR parts 11 and 12.)
[T.D. ATF-206, 50 FR 23955, June 7, 1985]
[[Page 13]]
Sec. 251.57 Containers in excess of 1 gallon.
Imported containers of distilled spirits in excess of 1 gallon are
required to be marked in accordance with customs regulations (19 CFR
parts 11 and 12).
[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-206, 50 FR 23955, June 7, 1985]
Labeling of Distilled Spirits
Sec. 251.58 Containers of 1 gallon (3.785 liters) or less.
Labels on imported containers of distilled spirits, and on
containers of imported distilled spirits bottled in customs custody, for
sale at retail, are required to be covered by a certificate of label
approval ATF Form 5100.31 issued pursuant to part 5 of this chapter.
Containers of imported distilled spirits bottled after taxpayment and
withdrawal from customs custody are required to be covered by a
certificate of label approval or a certificate of exemption from label
approval ATF Form 5100.31 issued pursuant to part 5 of this chapter.
When distilled spirits are to be labeled under a certificate of
exemption from label approval, the labels affixed to containers are
required to conform to the provisions of part 19 of this chapter.
[T.D. 6954, 33 FR 6818, May 4, 1968. Redesignated at 40 FR 16835, Apr.
15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 251.58, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Marking and Labeling of Wines and Beer
Sec. 251.59 Wines.
All imported wines containing not less than 7 percent and not more
than 24 percent of alcohol by volume are required to be packaged,
marked, branded, and labeled in conformity with the Federal Alcohol
Administration Act and regulations promulgated thereunder (27 CFR part
4), prior to their removal from customs custody. Containers of imported
wine bottled or packaged after taxpayment and withdrawal from customs
custody are required to be covered by a certificate of label approval or
a certificate of exemption from label approval on ATF Form 5100.31
issued pursuant to the Federal Alcohol Administration Act and
regulations promulgated thereunder (27 CFR part 4). Imported containers
of wine are required also to be marked, branded and labeled in
accordance with customs regulations (19 CFR parts 11 and 12).
[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975
and amended by T.D. ATF-242, 51 FR 39526, Oct. 29, 1986; T.D. ATF-474,
67 FR 11232, Mar. 13, 2002]
Sec. 251.60 Beer.
All imported beer is required to be released from customs custody in
conformity with the Federal Alcohol Administration Act and regulations
thereunder. The attention of all concerned is directed, in this
connection, to the provisions of Regulations 7 (27 CFR part 7) relating
to the labeling and advertising of malt beverages, issued under the
Federal Alcohol Administration Act. Imported containers of beer are
required to be marked and labeled in accordance with customs regulations
(19 CFR parts 11 and 12).
Closures for Containers of Distilled Spirits
Sec. 251.61 Containers of distilled spirits to bear closures.
No person shall transport, buy, possess, or sell, or transfer any
imported distilled spirits in containers of 1 gallon (3.785 liters) or
less, unless the immediate container thereof has a closure or other
device affixed in accordance with the provisions of this part.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. ATF-206, 50 FR 23955, June 7, 1985]
Sec. 251.62 Affixing closures.
Closures or other devices on containers of imported distilled
spirits having a capacity of 1 gallon (3.785 liters) or less shall be
affixed so as to leave a portion of the closure or other device
remaining on the container when it is opened. In addition, the closures
or other devices shall be constructed in such a manner as to require
[[Page 14]]
that they be broken to gain access to the contents of the containers.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. ATF-206, 50 FR 23955, June 7, 1985]
Exemptions
Sec. 251.74 Exemption from requirements pertaining to marks, bottles, and labels.
The provisions of this part relating to the labeling of containers
as prescribed by 27 CFR part 5 are not applicable to imported distilled
spirits (a) not for sale or for any other commercial purpose whatever;
(b) on which no internal revenue tax is required to be paid or
determined on or before withdrawal from customs custody; (c) for use as
ship stores; or (d) for personal use. Samples of distilled spirits,
other than those provided for in Secs. 251.49 and 251.75, imported for
any purpose are not exempt from the requirements pertaining to marks,
bottles, and labels. Samples of wine and beer brought into the United
States pursuant to Sec. 251.49 are exempt from the requirements
pertaining to marks, bottles, and labels. Samples of wine and beer
brought into the United States pursuant to Sec. 251.49 are exempt from
the labeling requirements of 27 CFR parts 4 and 7, respectively.
Exemptions from the requirements that imported distilled spirits, wines,
and beer be marked to indicate the country of origin are set forth in
customs regulations (19 CFR part 11).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1374, as amended
(26 U.S.C. 5205, 5301))
[T.D. ATF-206, 50 FR 23956, June 7, 1985]
Sec. 251.75 Samples of distilled spirits, wine, and beer for quality control purposes.
Samples of distilled spirits, wine, and beer in containers of a
capacity of not more than 1.75 liters, imported solely for quality
control purposes (laboratory testing and analysis) and not for sale or
for use in the manufacture or production of any article for sale, shall
be exempt from any requirements relating to marks, bottles, labels, and
standards of fill. Samples imported for quality control purposes shall
not be exempt from the payment of any internal revenue tax imposed on,
or by reason of, importation.
[T.D. ATF-198, 50 FR 8557, Mar. 1, 1985, as amended by T.D. ATF-206, 50
FR 23955, June 7, 1985]
Wine and Flavors Content of Distilled Spirits
Sec. 251.76 Approval and certification of wine and flavors content.
(a) Any person who, after December 1, 1990, imports into the United
States distilled spirits on which the tax is to be paid or determined at
an effective tax rate based in whole, or in part, on the alcohol content
derived from eligible wine or eligible flavors which have not been
previously approved on ATF Form 5530.5 (1678) shall, before the first
tax determination at that rate, request and receive a statement of
eligibility for each wine or flavor to be used in the computation of the
effective tax rate.
(b) To receive a statement of eligibility, the importer shall cause
to be submitted to the ATF National Laboratory, 1401 Research Boulevard,
Attn: NBA, Rockville, MD 20850, the following:
(1) An 8-ounce sample of each distilled spirits, wine and flavor
contained in the product; and
(2) A statement of composition listing--
(i) For wine, the kind (class and type) and percentage of alcohol by
volume; and
(ii) For flavors, the name and percentage of alcohol by volume, and
the name and quantity of each ingredient used in the manufacture of the
flavor.
(c) Each time distilled spirits containing eligible wine or eligible
flavors are imported into the United States, the importer shall prepare
a certificate of effective tax rate computation showing the following:
(1) Name, address, and permit number of the importer;
(2) Kind (class and type) of product;
(3) Elements necessary to compute the effective tax rate in
accordance with Sec. 251.40a as follows--
(i) Proof gallons of distilled spirits (exclusive of distilled
spirits derived from eligible flavors);
[[Page 15]]
(ii) Wine gallons of each eligible wine and the percentage of
alcohol by volume of each; and
(iii) Proof gallons of distilled spirits derived from eligible
flavors;
(4) After December 1, 1990, the date of the statement of eligibility
of each eligible wine and of each eligible flavor;
(5) Effective tax rate applied to the product; and
(6) Signature of the importer or other duly authorized person under
the following declaration:
I declare under the penalties of perjury that this certificate of
effective tax rate computation has been examined by me and, to the best
of my knowledge and belief, is true, correct, and complete.
(d) The importer shall file the certificate of effective tax rate
computation with the district director of customs at the port of entry,
at the time of entry summary, or, for distilled spirits to be withdrawn
from customs custody under the provisions of subpart L of this part,
furnish a copy to the proprietor of the distilled spirits plant to which
the distilled spirits are transferred.
(Approved by the Office of Management and Budget under control number
1512-0352)
(Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
[T.D. ATF-297, 55 FR 18070, Apr. 30, 1990]
Sec. 251.77 Standard effective tax rate.
(a) In lieu of preparing a certificate of effective tax rate
computation each time distilled spirits containing eligible wine or
eligible flavors are imported as prescribed in Sec. 251.76(c), an
importer may have a standard effective tax rate established based on the
least quantity and the lowest alcohol content of eligible wine or
eligible flavors used in the manufacture of the product.
(b) To have a standard effective tax rate established, the importer
shall cause to be submitted to the ATF National Laboratory, 1401
Research Boulevard, Rockville, MD 20850, the following:
(1) The samples prescribed in Sec. 251.76(b)(1) and an 8-ounce
sample of the finished product;
(2) The statement of composition prescribed in Sec. 251.76(b)(2);
(3) A statement of composition for the finished product listing the-
-
(i) Name of the product;
(ii) Quantity, alcohol content (percentage of alcohol by volume),
and the kind (class and type) of each eligible wine or the name of each
eligible flavor used in the manufacture of the product; and
(iii) Standard effective tax rate for the product computed in
accordance with Sec. 251.40a.
(c) Where a standard effective tax rate has been previously approved
for a product, an importer, in lieu of having a standard effective tax
rate established, may use that rate. An importer desiring to use a
previously approved standard effective tax rate shall obtain a copy of
the approval from the person to whom it was issued and, over the
signature of the importer or other duly authorized person, place the
following declaration:
I declare under the penalties of perjury that this approval has been
examined by me and, to best of my knowledge and belief, the standard
effective tax rate established for this product is applicable to all
like products contained in this shipment.
(d) A standard effective tax rate may not be employed until approved
by the appropriate ATF officer. The importer shall file or furnish a
copy of the standard effective tax rate approval in the manner
prescribed in Sec. 251.76(d). The use of a standard effective tax rate
shall not relieve an importer from the payment of any tax found to be
due. The appropriate ATF officer may at any time require an importer to
immediately discontinue the use of a standard effective tax rate.
(Approved by the Office of Management and Budget under control Number
1512-0352)
[T.D. ATF-297, 55 FR 18070, Apr. 30, 1990; 55 FR 23635, June 11, 1990;
T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
Subparts F-G [Reserved]
[[Page 16]]
Subpart H--Importation of Distilled Spirits In Bulk
Sec. 251.120 Persons authorized to receive distilled spirits imported in bulk.
Distilled spirits imported in bulk (i.e., in containers having a
capacity in excess of 1 gallon (3.785 liters)) may be entered into a
class 8 customs bonded warehouse for bottling, or may be withdrawn from
customs custody only if entered for exportation or if withdrawn by a
person to whom it is lawful to sell or otherwise dispose of distilled
spirits in bulk pursuant to the Federal Alcohol Administration Act (49
Stat. 985, as amended; 27 U.S.C., 206) and Regulation 3 (27 CFR part 3).
The importation and disposition of distilled spirits imported in bulk
shall be reported as prescribed by Secs. 251.133 to 251.134.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, 1361, 1374, 1395 (26 U.S.C.
5114, 5207, 5301, 5555))
[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]
Sec. 251.121 Containers.
Imported distilled spirits may be bottled in either domestic or
imported containers conforming to the provisions of subpart N of this
part.
(72 Stat. 1374; 26 U.S.C. 5301)
[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr.
15, 1975]
Subpart I--Importer's Records and Reports
Secs. 251.130-251.132 [Reserved]
Record and Report of Imported Liquors
Sec. 251.133 General requirements.
Except as provided in Sec. 251.134, every importer who imports
distilled spirits, wines, or beer shall keep such records and render
such reports of the physical receipt and disposition of such liquors as
are required to be kept by a wholesale or retail dealer, as applicable,
under the provision of part 194 of this chapter. Any importer who does
not take physical possession of the liquors at the time of, but is
responsible for, their release from customs custody shall keep
commercial records reflecting such release; such records shall identify
the kind and quantity of the liquors released, the name and address of
the person receiving the liquors from customs custody, and the date of
release, and shall be filed chronologically by release dates. Records
and reports will not be required under this part with respect of liquors
while in customs custody.
(Approved by the Office of Management and Budget under control number
1512-0352)
(72 Stat. 1342, 1345, 1395; 26 U.S.C. 5114, 5124, 5555)
[T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835,
Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]
Sec. 251.134 Proprietors of qualified premises.
Importing operations conducted by proprietors of premises qualified
under the provisions of this chapter shall be recorded and reported in
accordance with the regulations governing the operations of each such
premises.
(72 Stat. 1342, 1361, 1395; 26 U.S.C. 5114, 5207, 5555)
[T.D. 6388, 24 FR 4824, June 12, 1959, as amended by T.D. 6477, 25 FR
6207, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]
Filing and Retention of Records and Reports
Sec. 251.136 Filing.
(a) All records and reports required by this part will be maintained
separately, by transaction or reporting date, at the importer's place of
business. The appropriate ATF officer may, pursuant to an application,
authorize files, or an individual file, to be maintained at another
business location under the control of the importer, if the alternative
location does not cause undue inconvenience to appropriate ATF officers
desiring to examine the files or delay in the timely submission of
documents, and are not inconsistent with Customs recordkeeping
requirements (See 19 CFR part 163).
(b) If an importer conducts wholesale operations, one legible copy
of each required record of receipt and disposition
[[Page 17]]
shall be filed not later than one business day following the date of
transaction.
(c) If an importer conducts only retail operations, they may
maintain either loose-leaf or book records of the daily receipt of
liquors which contain all the required information.
(d) Supporting documents, such as consignors' invoices, delivery
receipts, bills of lading, etc., or exact copies of the same, may be
filed in accordance with the importer's regular accounting and
recordkeeping practices.
(Approved by the Office of Management and Budget under control number
1512-0352)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended
(26 U.S.C. 5114, 5555))
[T.D. ATF-116, 47 FR 51573, Nov. 16, 1982, as amended by T.D. ATF-172,
49 FR 14943, Apr. 16, 1984; T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
Sec. 251.137 Retention.
All records required by this part, documents or copies of documents
supporting these records, and file copies of reports required by this
part, must be retained for not less than three years, and during this
period must be available, during business hours, for inspection and
copying by appropriate ATF or Customs officers. Furthermore, the
appropriate ATF officer may require these records to be kept for an
additional period of not more than three years in any case where the
appropriate ATF officer determines retention necessary or advisable. Any
records, or copies thereof, containing any of the information required
by this part to be prepared, wherever kept, must also be made available
for inspection and copying.
[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
Other Records
Sec. 251.138 Transfer record.
The transfer record for imported spirits prescribed in Sec. 251.172
shall show the:
(a) Date prepared;
(b) Serial number of the transfer record, beginning with ``1'' each
January 1;
(c) Name and distilled spirits plant number of the proprietor who
received the spirits from customs custody;
(d) Country of origin;
(e) Name of foreign producer;
(f) Kind of spirits;
(g) Age, in years, months and days of the spirits;
(h) Proof of the spirits;
(i) Type and number of containers; and
(j) Proof gallons of spirits in the shipment.
(Approved by the Office of Management and Budget under control number
1512-0250)
[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]
Sec. 251.139 Package gauge record.
When required in this part, a package gauge record shall be prepared
to show:
(a) The date prepared;
(b) The related transaction record and its serial number; and
(c) For each package:
(1) Package identification or serial number;
(2) Kind of spirits;
(3) Gross weight;
(4) Proof;
(5) Proof gallons;
(6) Name of warehouseman who received the spirits from customs
custody; and
(7) Name of importer.
(Approved by the Office of Management and Budget under control number
1512-0250)
[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]
Subparts J-K [Reserved]
Subpart L--Transfer of Distilled Spirits From Customs Custody to Bonded
Premises of Distilled Spirits Plant
Sec. 251.171 General provisions.
Imported distilled spirits in bulk containers may, under the
provisions of this subpart, be withdrawn by the proprietor of a
distilled spirits plant from customs custody and transferred in such
bulk containers or by pipeline to the bonded premises of his plant,
without payment of the internal revenue tax imposed on imported spirits
by 26 U.S.C. 5001. Imported spirits so
[[Page 18]]
withdrawn and transferred to a distilled spirits plant (a) may be
redistilled or denatured only if of 185 degrees or more of proof, and
(b) may be withdrawn from internal revenue bond for any purpose
authorized by 26 U.S.C. chapter 51, in the same manner as domestic
distilled spirits. Imported distilled spirits transferred from customs
custody to the bonded premises of a distilled spirits plant under the
provisions of this subpart shall be received and stored thereat, and
withdrawn or transferred therefrom, subject to the applicable provisions
of 27 CFR part 19. However, distilled spirits plant proprietors are not
required to file application on ATF Form 5100.16 to receive imported
spirits from customs custody. The person operating the bonded premises
of the distilled spirits plant to which imported spirits are transferred
shall become liable for the tax on distilled spirits withdrawn from
customs custody under 26 U.S.C. 5232, upon release of the spirits from
customs custody, and the importer shall thereupon be relieved of his
liability for such tax.
(Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232))
[T.D. ATF-62, 44 FR 71719, Dec. 11, 1979, as amended by T.D. ATF-198, 50
FR 8558, Mar. 1, 1985]
Sec. 251.172 Preparation of transfer record and package gauge record.
The person importing spirits under this subpart shall prepare a
transfer record according to Sec. 251.138. A separate transfer record
shall be prepared for each conveyance. If the spirits are in packages he
shall prepare a package gauge record according to Sec. 251.139 and
attach it to the transfer record. The transfer record and the package
gauge record shall be prepared in triplicate, and, upon release of the
spirits from customs custody one copy will be given to the customs
officer, one copy will be forwarded to the appropriate ATF officer, and
the original will be forwarded to the consignee.
(Approved by the Office of Management and Budget under control number
1512-0250)
[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985, as amended by T.D. ATF-474, 67
FR 11232, Mar. 13, 2002]
Sec. 251.173 Inspection and release.
The customs officer shall not release distilled spirits under this
subpart until he inspects the spirits. If it appears that losses in
transit were sustained from any container, the customs officer shall
gauge the spirits in such container and enter the elements of gauge on
the transfer record if the spirits are in a bulk conveyance or on the
package gauge record if the spirits are in packages. The customs officer
shall enter on the transfer record the port of entry, carrier
identification, warehouse entry number, applicable rate of duty, and
serial number of any customs seals affixed to bulk conveyances. When all
customs requirements are complied with, he shall release the spirits for
transfer to the distilled spirits plant by dating and signing on the
transfer with his title the statement: ``To the best of my knowledge the
information hereon is accurate and the spirits are released.'' The
original of the transfer record with any attachments shall be retained
by the consignee.
(Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232))
[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]
Sec. 251.174 Tank cars and tank trucks to be sealed.
Where a shipment of distilled spirits from customs custody to the
distilled spirits plant is made in a tank car or tank truck, all
openings affording access to the spirits shall be sealed by the customs
officer with customs seals in such manner as will prevent unauthorized
removal of spirits through such openings without detection.
(72 Stat. 1314, 1322, 1366; 26 U.S.C. 5001, 5007, 5232)
[T.D. 6477, 25 FR 6208, July 1, 1960. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 251.175 Receipt by consignee.
Proprietors of distilled spirits plants who receive imported spirits
under this subpart shall follow the requirements in 27 CFR part 19 for
spirits received by transfer in bond. However, proprietors are not
required to file application on ATF Form 5100.16 to receive imported
spirits from customs custody.
[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]
[[Page 19]]
Subpart M--Withdrawal of Imported Distilled Spirits From Customs Custody
Free of Tax for Use of the United States
Source: 50 FR 9200, Mar. 6, 1985, unless otherwise noted.
Sec. 251.181 General.
(a) The United States or any of its Government agencies may, upon
filing proper customs entry, withdraw imported distilled spirits free of
tax from customs custody, as authorized by 26 U.S.C. 5313 and under the
provisions of this subpart. Before any distilled spirits may be
withdrawn, a permit to procure the spirits shall be obtained from the
appropriate ATF officer. A bond is not required for any Government
agency to procure and withdraw spirits free of tax under this subpart.
(b) The provisions of subpart N of part 22 of this chapter cover the
withdrawal of domestically produced tax-free spirits for use of the
United States or any of its Government agencies.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended, 1375, as amended
(26 U.S.C. 5273, 5313))
Sec. 251.182 Application and permit, Form 5150.33.
(a) General. All permits previously issued to the United States or
any of its Government agencies on Form 1444 shall remain valid and will
be regulated by the same provisions of this subpart as it refers to
permits on Form 5150.33.
(b) Application. (1) A Government agency of the United States must
apply for a permit to procure and withdraw spirits free of tax on Form
5150.33. Upon approval by the appropriate ATF officer, Form 5150.33 will
be returned to the agency.
(2) If a Government agency intends to withdraw spirits free of tax
under this part and part 22 of this chapter, Form 5150.33 may be
annotated to cover both types of withdrawals.
(3) A separate permit is not required for each port of entry. The
application, Form 5150.33, may be completed to indicate the applicable
ports of entry in which spirits will be withdrawn from customs custody.
(4) A Government agency may specify on its application that it
desires a single permit authorizing all sub-agencies under its control
to procure and withdraw spirits free of tax under this subpart and
subpart N of part 22 of this chapter; or, each Government location may
individually file an application for a permit, Form 5150.33.
(5) Each application for a permit shall be signed by the head of the
agency or sub-agency, or the incumbent of an office which is authorized
by the head of the agency or sub-agency, to sign. Evidence of
authorization to sign on behalf of the head of an agency or sub-agency
shall be furnished with the application.
(c) Use of spirits. Spirits withdrawn under this subpart may not be
used for non-Government purposes.
(d) Cancellation of permit. All permits on Form 5150.33 and previous
editions on Form 1444 remain in force until surrendered or canceled.
Upon surrender or cancellation, the Government agency must obtain and
destroy all photocopies of the permit furnished to port directors of
Customs, and forward the original to the appropriate ATF officer for
cancellation.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))
[50 FR 9200, Mar. 6, 1985, as amended by T.D. ATF-474, 67 FR 11232, Mar.
13, 2002]
Sec. 251.183 Use of permit, Form 5150.33.
Each Government agency shall retain the original of its permit, Form
5150.33, on file. When filing an initial customs entry to withdraw
spirits free of tax from a port of entry, the agency shall furnish a
photocopy of its permit to the district director of customs for
retention. In the case of an agency holding a single permit for use of
its sub-agencies, an attachment to the permit shall list all locations
authorized to withdraw spirits free of tax from customs custody. Any
subsequent requests for customs entry from the same port shall refer to
the permit number.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))
Sec. 251.184 Entry documents.
Entry documents for importation of tax-free spirits under this
subpart shall
[[Page 20]]
record the serial numbers or other identifying numbers of the containers
and the total quantity in proof gallons of the spirits to be entered.
[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]
Sec. 251.185 Customs release.
(a) Upon receipt of appropriate customs entry and a photocopy of a
permit, Form 5150.33 or previous editions on Form 1444 (5150.33), the
district director of customs shall, following an inspection of the
shipment, release spirits free of tax to the Government agency named on
the permit, or an attachment thereto.
(b) Customs officers shall not release spirits for shipment until
the shipment has been inspected for losses in transit. If it appears
that a container or containers have sustained losses in transit, the
customs officers shall gauge the damaged container and prepare a package
gauge record for the entire shipment, according to Sec. 251.139. A copy
of the package gauge record will be retained for the customs files and
the original forwarded to the consignee agency.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))
Subpart N--Requirements for Liquor Bottles
Authority: Sec. 5301, 72 Stat. 1374; 26 U.S.C. 5301.
Source: T.D. 6954, 33 FR 6819, May 4, 1968, unless otherwise noted.
Redesignated at 40 FR 16835, Apr. 15, 1975.
Sec. 251.201 Scope of subpart.
The provisions of this subpart shall apply only to liquor bottles
having a capacity of 200 ml. or more except where expressly applied to
liquor bottles of less than 200 ml. capacity.
[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-34, 41 FR 46865, Oct. 26, 1976]
Sec. 251.202 Standards of fill.
Distilled spirits imported into the United States in containers of 1
gallon (3.785 liters) or less for sale shall be imported only in liquor
bottles, including liquor bottles of less than 200 ml capacity, which
conform to the applicable standards of fill provided in Sec. 5.47a of
this chapter. Empty liquor bottles, including liquor bottles of less
than 200 ml capacity, which conform to the provisions of part 19, or
subpart E of part 5 of this chapter, may be imported for packaging
distilled spirits in the United States as provided in part 19 of this
chapter.
[T.D. ATF-62, 44 FR 71720, Dec. 11, 1979]
Sec. 251.204 Distinctive liquor bottles.
(a) Application. Liquor bottles of distinctive shape or design,
including bottles of less than 200 ml. capacity, may be imported by an
importer (filled bottles) or a bottler (empty bottles). For filled
bottles, the importer shall submit ATF Form 5100.31 for approval prior
to importation of such bottles into the United States. For empty
bottles, the bottler shall obtain approval from the appropriate ATF
officer on ATF Form 5100.31 prior to using the bottles. The importer or
bottler, as applicable, shall certify as to the total capacity of a
representative sample bottle before closure (expressed in milliliters)
on each copy of the form. In addition, the applicant shall affix a
readily legible photograph (both front and back of the bottle to the
front of each copy of ATF Form 5100.31, along with the label(s) to be
used on the bottle. The applicant shall not submit an actual bottle or
an authentic model unless specifically requested to do so.
(b) Approval. Properly submitted ATF Forms 5100.31 to import
distinctive liquor bottles (filled), or, properly submitted ATF Forms
5100.31 to use distinctive liquor bottles (empty) which have been
imported, shall be approved provided such bottles are found by the
appropriate ATF officer to--
(1) Meet the requirements of 27 CFR part 5;
(2) Be distinctive;
(3) Be suitable for their intended purpose;
(4) Not jeopardize the revenue; and
(5) Not be deceptive to the consumer.
The applicant shall keep a copy of the approved ATF Form 5100.31,
including an approved photograph (both front
[[Page 21]]
and back) of the distinctive liquor bottle, on file at his premises. If
ATF Form 5100.31 is disapproved, the applicant shall be notified of the
appropriate ATF officer decision and the reasons therefor. The applicant
importer is responsible for furnishing a copy of the approved ATF Form
5100.31, including a photograph of the distinctive liquor bottle, to
Customs officials at each affected port of entry where the merchandise
is examined.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C. 5301))
[T.D. ATF-114, 47 FR 43951, Oct. 5, 1982, as amended by T.D. ATF-242, 51
FR 39526, Oct. 29, 1986; T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
Sec. 251.205 [Reserved]
Sec. 251.206 Bottles not constituting approved containers.
The appropriate ATF officer is authorized to disapprove any bottle,
including a bottle of less than 200 ml. capacity, for use as a liquor
bottle which he determines to be deceptive. The Customs officer at the
port of entry shall deny entry of any such bottle containing distilled
spirits upon advice from the appropriate ATF officer that such bottle is
not an approved container for distilled spirits for consumption in the
United States.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C. 5301))
[T.D. ATF-114, 47 FR 43951, Oct. 5, 1982]
Sec. 251.207 Bottles to be used for display purposes.
Empty liquor bottles may be imported and furnished to liquor dealers
for display purposes, provided each bottle is marked to show that it is
to be used for such purpose. The importer shall keep records of the
receipt and disposition of such bottles, showing the names and addresses
of consignees, dates of shipment, and size, quantity, and description of
bottles.
[T.D. ATF-206, 50 FR 23956, June 7, 1985]
Sec. 251.208 Liquor bottles denied entry.
Filled liquor bottles, not conforming to the provisions of this
subpart, shall be denied entry into the United States: Provided, That,
upon letterhead application, in triplicate, the appropriate ATF officer
may, in nonrecurring cases, authorize the release from customs custody
of distilled spirits in bottles, except those coming under the
provisions of Sec. 251.206, which, through unintentional error, do not
conform to the provisions of this subpart, if he finds that such release
will not afford a jeopardy to the revenue.
(Approved by the Office of Management and Budget under control number
1512-0352)
[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; T.D.
ATF-474, 67 FR 11232, Mar. 13, 2002]
Sec. 251.209 Used liquor bottles.
The appropriate ATF officer may pursuant to letterhead application
filed in triplicate, authorize an importer to receive liquor bottles
assembled for him as provided in Sec. 194.263 of this chapter. Used
liquor bottles so received may be stored at any suitable location
pending exportation for reuse. The importer shall keep records of the
receipt and disposition of used liquor bottles.
(Approved by the Office of Management and Budget under control number
1512-0352]
[T.D. 6954, 33 FR 6819, May 4, 1968, as amended by T.D. 7006, 34 FR
2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and
amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]
Subpart O--Miscellaneous Provisions
Sec. 251.221 Alternate methods or procedures.
(a) Application. An importer who desires to use an alternate method
or procedure in lieu of a method or procedure prescribed by this part
must file an application, in triplicate, with the appropriate ATF
officer. Each application must:
(1) Specify the name, address, and permit number of the importer to
which it relates;
(2) State the purpose for which filed; and
(3) Specifically describe the alternate method or procedure and set
forth the reasons therefor.
[[Page 22]]
No alternate method or procedure relating to the assessment, payment, or
collection of tax shall be authorized under this paragraph.
(b) Approval. When an application for use of an alternate method or
procedure is received, the appropriate ATF officer must determine
whether approval thereof would unduly hinder the effective
administration of this part or would result in jeopardy to the revenue.
The appropriate ATF officer may approve the alternate method or
procedure if such officer finds that:
(1) Good cause has been shown for the use of the alternate method or
procedure;
(2) The alternate method or procedure is within the purpose of, and
consistent with the effect intended by, the specifically prescribed
method or procedure, and affords equivalent security to the revenue; and
(3) The alternate method or procedure will not be contrary to any
provision of law, and will not result in an increase in cost to the
Government or hinder the effective administration of this part.
No alternate method or procedure shall be used until approval has been
received from the appropriate ATF officer. Authorization for the
alternate method or procedure may be withdrawn whenever in the judgment
of the appropriate ATF officer, the revenue is jeopardized or the
effective administration of this part is hindered by the continuation of
such authorization.
(Approved by the Office of Management and Budget under control number
1512-0352)
[T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835,
Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984;
T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]
PART 252--EXPORTATION OF LIQUORS--Table of Contents
Subpart A--Scope
Sec.
252.1 General.
252.2 Forms prescribed.
252.3 Related regulations.
Subpart B--Definitions
252.11 Meaning of terms.
Subpart C--Miscellaneous Provisions
Withdrawal or Lading for Use on Certain Vessels and Aircraft
252.20 Alternate methods or procedures; and emergency variations from
requirements.
252.21 General.
252.22 Vessels employed in the fisheries.
252.23 Reciprocating foreign countries.
Manufacturing Bonded Warehouses
252.25 General.
Customs Bonded Warehouses
252.26 Entry of distilled spirits into customs bonded warehouses.
252.27 Entry of wine into customs bonded warehouses.
252.28 Withdrawal of wine and distilled spirits from customs bonded
warehouses.
Foreign-Trade Zones
252.30 Export status.
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
252.35 General.
252.36 Application.
252.37 Action by regional director (compliance).
252.38 Action by district director of customs.
Evidence of Exportation and Use
252.40 Evidence of exportation: distilled spirits and wine.
252.41 Evidence of lading for use on vessles or aircraft: distilled
spirits and wine.
252.42 Evidence of deposit.
252.43 Evidence of exportation and lading for use on vessels and
aircraft: beer.
Retention of Records
252.45 Retention of records.
Penalties of Perjury
252.48 Execution under penalties of perjury.
Subpart D--Bands and Consents of Surety
252.51 General.
252.52 Corporate surety.
252.52a Filing of powers of attorney.
252.52b Execution of powers of attorney.
252.53 Deposit of securities in lieu of corporate surety.
252.54 Consents of surety.
252.55 Authority to approve bonds and consents of surety.
252.56 Disapproval of bonds or consents of surety.
252.57 Appeal to Director.
252.58 Operations or unit bond--distilled spirits.
[[Page 23]]
252.59 Bond, Form 700.
252.60 Brewer's bond, Form 5130.22.
252.61 Bond, Form 2734 (5100.25).
252.62 Bond, Form 2735 (5100.30).
252.63 Bond, Form 2736.
252.64 Bond, Form 2737.
252.65 Bond, Form 2738.
252.66 Strengthening bonds.
252.67 New or superseding bonds.
Termination of Bonds
252.70 Termination of bonds, Forms 2734 and 2736.
252.71 Termination of bonds, Forms 2735, 2737, and 2738.
252.72 Application of surety for relief from bond.
252.73 Relief of surety from bond.
252.74 Release of pledged securities.
Charges and Credits
252.80 Charges and credits on bonds.
Subpart E--Withdrawal of Distilled Spirits Without Payment of Tax for
Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade
Zone, or Transportation to a Manufacturing Bonded Warehouse
252.91 General.
252.92 Application or notice, ATF Form 5100.11.
252.93 Carrier to be designated.
252.94 Containers.
252.95 Change of packages for exportation.
252.96 Approval of application.
252.97 [Reserved]
252.98 Inspection and regauge.
252.100 [Reserved]
252.101 Packages to be stamped.
252.102 Bottles to have closures affixed.
252.103 Export marks.
252.104 Certificates of origin.
252.105 Report of inspection and tax liability.
252.106 Consignment, shipment, and delivery.
252.107 Disposition of forms.
Losses
252.110 Losses.
Return of Spirits to Bonded Premises
252.115 General.
252.116 Notice of return of spirits withdrawn without payment of tax.
252.117 Responsibility for return of spirits.
252.118 Receipt of spirits.
Subpart F--Withdrawal of Wine Without Payment of Tax for Exportation,
Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a
Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded
Warehouse
252.121 General.
252.122 Application or notice, ATF Form 5100.11.
252.123 Export marks.
252.124 Consignment, shipment, and delivery.
252.125 Disposition of forms.
252.126 Proprietor's report.
252.127 Losses.
Return of Wines to Bonded Wine Cellar
252.130 General.
252.131 Application for return of wines withdrawn without payment of
tax.
252.132 Responsibility for return of wine.
252.133 Disposition of forms.
Subpart G--Removal of Beer and Beer Concentrate Without Payment of Tax
for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to
a Foreign-Trade Zone
252.141 General.
252.142 Notice, Form 1689.
252.143 Containers.
252.144 Export marks.
252.145 Consignment, shipment and delivery.
252.146 Disposition of forms.
252.147 Return of beer or beer concentrate.
252.148 Brewer's report.
252.149 Losses.
252.150 Charges and credits on bond.
Subpart H--Withdrawal of Specially Denatured Spirits, Free of Tax, for
Exportation or Transfer to a Foreign-Trade Zone
252.151 General.
252.152 Notice, ATF Form 5100.11.
252.153 Withdrawal procedure.
252.154 Export marks.
252.155 Consignment, shipment, and delivery.
252.156 Losses.
Return of Specially Denatured Spirits to Bonded Premises
252.160 General.
252.161 Notice of return of specially denatured spirits.
252.162 Responsibility for return of specially denatured spirits.
252.163 Receipt of specially denatured spirits.
[[Page 24]]
Subpart I--Exportation of Distilled Spirits With Benefit of Drawback
252.171 General.
Filing of Notice and Removal
252.190 Notice, ATF Form 5110.30.
252.191 [Reserved]
252.192 Packages of distilled spirits to be gauged.
252.193 Export marks.
252.194-252.195 [Reserved]
252.195a Claims on spirits tax determined before January 1, 1980.
252.195b Claims on spirits tax determined on and after January 1, 1980.
252.196 Consignment, shipment, and delivery.
252.197 Return of spirits withdrawn for export with benefit of drawback.
252.198 Notice of return.
252.199 Responsibility for return of spirits withdrawn for export with
benefit of drawback.
Subpart J [Reserved]
Subpart K--Exportation of Wine With Benefit of Drawback
252.211 General.
252.212 Persons authorized.
252.213 [Reserved]
252.214 Notice and claim, Form 1582-A.
252.215 Certificate of tax determination, Form 2605.
252.216 Export marks.
252.217 Consignment, shipment, and delivery.
252.218 Disposition of Forms 1582-A.
252.219 Return of wine withdrawn for export with benefit of drawback.
252.220 Notice of return.
252.220a Responsibility for return of wine withdrawn for export with
benefit of drawback.
Subpart L--Exportation of Beer With Benefit of Drawback
252.221 General.
252.222 Claim, Form 1582-B.
252.223 Export marks.
Execution of Claims
252.225 Removals of beer by brewer.
252.226 Removals of beer by agent on behalf of brewer.
252.227 Removals of beer by persons other than the brewer or agent of
the brewer.
Consignment, Shipment, and Delivery
252.230 Consignment, shipment, and delivery.
Subpart M--Shipment or Delivery for Export
Consignment
252.241 Shipment for export, or for use on vessels.
252.242 Shipment for use on aircraft.
252.243 Shipment to armed services.
252.244 Shipment to manufacturing bonded warehouse.
252.244a Shipment to a customs bonded warehouse.
252.245 Shipment to foreign-trade zone.
252.246 Delivery for shipment.
252.247 Change in consignee.
Bills of Lading
252.250 Bills of lading required.
252.251 Railway express receipts.
252.252 Air express or freight bills of lading.
252.253 Certificate by export carrier.
Subpart N--Proceedings at Ports of Export
252.261 Notice to district director of customs.
252.262 Delay in lading at port.
252.263 [Reserved]
252.264 Lading for exportation.
252.265 Evidence of fraud.
252.266 Release of detained merchandise.
252.267 Exportation from interior port.
252.268 Receipt for liquors for use on vessels or aircraft.
252.269 Certification by district director of customs.
Receipt by Armed Services
252.275 Receipt by armed services.
Lading for Use on Aircraft
252.280 Distilled spirits and wines.
252.281 Certificate of use for distilled spirits and wines.
252.282 Beer.
Receipt in Manufacturing Bonded Warehouse
252.285 Receipt in manufacturing bonded warehouse.
Receipt in Customs Bonded Warehouse
252.286 Receipt in customs bonded warehouse.
Receipt in Foreign-Trade Zone
252.290 Receipt in foreign-trade zone.
Customs Gauge
252.291 Customs Form 6001.
Alternate Procedures
252.295 Exception for export of beer.
[[Page 25]]
Subpart O--Losses
Distilled Spirits
252.301 Loss of distilled spirits in transit.
252.302 Notice to exporter.
252.303 Filing of claims.
252.304 Action on claim.
Specially Denatured Spirits
252.310 Loss of specially denatured spirits in transit.
Wine
252.315 Loss of wine in transit.
252.316 Notice to exporter.
252.317 Filing of claims.
252.318 Action on claim.
Beer and Beer Concentrate
252.320 Loss of beer and beer concentrate in transit.
252.321 Tax assessed on loss not accounted for.
Subpart P--Action on Claims
252.331 Claims supported by bond, Form 2738.
252.332 Claim against bond.
252.333 Where no bond is filed.
252.334 Credit allowance.
252.335 Disallowance of claim.
Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001,
5007, 5008, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124,
5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C.
203, 205; 44 U.S.C. 3504(h).
Source: 25 FR 5734, June 23, 1960, unless otherwise noted.
Redesignated at 40 FR 16835, Apr. 15, 1975.
Subpart A--Scope
Sec. 252.1 General.
The regulations in this part relate to exportation, lading for use
on vessels and aircraft, and the transfer to a foreign-trade zone or a
manufacturing bonded warehouse, class 6, of distilled spirits (including
specially denatured spirits), beer, and wine, and in the case of
distilled spirits and wine only, transfer to a customs bonded warehouse
as provided for in 26 U.S.C. 5066 and 5362, whether without payment of
tax, free of tax, or with benefit of drawback, and includes requirements
with respect to removal, shipment, lading, deposit, evidence of
exportation, losses, claims, and bonds.
[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]
Sec. 252.2 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. ATF-249,
52 FR 5963, Feb. 27, 1987; T.D. ATF-372, 61 FR 20725, May 8, 1996]
Sec. 252.3 Related regulations.
Regulations relating to this part are listed below:
19 CFR Chapter I--Customs Regulations
27 CFR Part 1--Basic Permit Requirements Under the Federal Alcohol
Administration Act
27 CFR Part 4--Labeling and Advertising of Wine
27 CFR Part 19--Distilled Spirits Plants
27 CFR Part 21--Formulas for Denatured Alcohol and Rum
27 CFR Part 24--Wine
27 CFR Part 25--Beer
27 CFR Part 30--Gauging Manual
27 CFR Part 194--Liquor Dealers
31 CFR Part 225--Acceptance of Bonds, Notes, or Other Obligations Issued
or Guaranteed by the United States as Security in Lieu of Surety of
Sureties on Penal Bonds
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; as amended by T.D. ATF-299, 55
FR 25033, June 19, 1990]
Subpart B--Definitions
Sec. 252.11 Meaning of terms.
When used in this part and in forms prescribed under this part,
where not otherwise distinctly expressed or manifestly incompatible with
the intent thereof, terms shall have the meaning ascribed in this
section. Words in the plural form shall include the singular, and vice
versa, and words importing the masculine gender shall include the
feminine. The terms ``includes'' and ``including'' do not exclude things
not
[[Page 26]]
enumerated which are in the same general class.
ATF Officer. An officer or employee of the Bureau of Alcohol,
Tobacco and Firearms (ATF) authorized to perform any function relating
to the administration or enforcement of this part.
Beer. Beer, ale, porter, stout, and other similar fermented
beverages (including sake or similar products) of any name or
description containing one-half of 1 percent or more of alcohol by
volume, brewed or produced from malt, wholly or in part, or from any
substitute therefor.
Bonded premises--distilled spirits plant. The premises of a
distilled spirits plant, or part thereof, on which distilled spirits
operations defined in 26 U.S.C. 5002 are authorized to be conducted.
Bonded wine cellar. Premises established under part 240 of this
chapter for the production, blending, cellar treatment, storage,
bottling, packaging, or repackaging of untaxpaid wine.
Brewer. A proprietor of a brewery.
Brewery. Premises established under part 25 of this chapter for the
production of beer.
Bulk container. any container having a capacity of more than 1
gallon.
CFR. The Code of Federal Regulations.
Container. Any receptacle, vessel, or any form of package, bottle,
can, tank, or pipeline used, or capable of being used, for holding,
storing, transferring, or conveying liquors.
Customs bonded warehouse. A customs bonded warehouse, class 2, 3, or
8, established under the provisions of Customs Regulations (19 CFR
chapter I).
Customs officer. Any officer of the Customs Service or any
commissioned, warrant, or petty officer of the Coast Guard, or any agent
or other person authorized by law or designated by the Secretary of the
Treasury to perform the duties of an officer of the Customs Service.
Delegate. Any officer, employee, or agency of the Department of the
Treasury authorized by the Secretary of the Treasury directly, or
indirectly by one or more redelegations of authority, to perform the
function mentioned or described in the context.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms,
Department of the Treasury, Washington, DC.
District district director of customs. The district district
director of customs at a headquarters port of the district (except the
district of New York, NY), the area directors of customs in the district
of New York, NY, and the port director at a port not designated as a
headquarters port.
Distilled spirits or spirits. That substance known as ethyl alcohol,
ethanol, or spirits of wine, in any form (including all dilutions and
mixtures thereof, from whatever source or by whatever process produced)
but not denatured spirits.
Distilled spirits plant. An establishment qualified under the
provisions of part 19 of this chapter for the production, warehousing,
or processing of spirits, or for authorized combinations of such
operations.
District director. A district director of internal revenue.
Executed under penalties of perjury. Signed with the prescribed
declaration under the penalties of perjury as provided on or with
respect to the return, claim, form, or other document or, where no form
of declaration is prescribed, with the declaration:
I declare under the penalties of perjury that this ----------
(insert type of document such as statement, report, certificate,
application, claim, or other document), including the documents
submitted in support thereof, has been examined by me and, to the best
of my knowledge and belief, is true, correct, and complete.
Exportation. A severance of goods from the mass of things belonging
to the United States with the intention of uniting them to the mass of
things belonging to some foreign country and shall include shipments to
any possession of the United States. The export character of any
shipment shall be determined by the intention with which it is made, and
it assumes an export character only when destined for use in a foreign
country or in a possession of the United States. For the purposes of
this part, shipments to the Commonwealth of Puerto Rico, to the
territories of the Virgin Islands, American Samoa and Guam, and to the
Panama
[[Page 27]]
Canal Zone shall also be treated as exportations.
Foreign-trade zone or zone. A foreign-trade zone established and
operated pursuant to the Act of June 18, 1934, as amended.
Gallon or wine gallon. The liquid measure equivalent to the volume
of 231 cubic inches.
Liquor. Distilled spirits, wines, and/or beer.
Liter. A metric unit of capacity equal to 1,000 cubic centimeters of
alcoholic beverage, and equivalent to 33.814 fluid ounces. A liter is
divided into 1,000 milliliters. Milliliter or milliliters may be
abbreviated as ``ml''.
Manufacturing bonded warehouse. A manufacturing bonded warehouse,
class six, established under the provisions of Customs Regulations (19
CFR, chapter I).
Package. Any cask, keg, barrel, drum, or similar portable container.
Person. An individual, a trust, an estate, a partnership, an
association, a company, or a corporation.
Proof. The ethyl alcohol content of a liquid at 60 degrees
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
Proof gallon. A gallon at 60 degrees Fahrenheit which contains 50
percent by volume of ethyl alcohol having a specific gravity of 0.7939
at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as
unity, or the alcoholic equivalent thereof.
Proprietor. The person who operates the brewery, distilled spirits
plant, bonded wine cellar, taxpaid wine bottling house, or manufacturing
bonded warehouse, as the case may be, referred to in this part.
Region. A bureau of Alcohol, Tobacco and Firearms Region.
Regional Director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Secretary. The Secretary of the Treasury or his delegate.
Specially denatured spirits. Alcohol or rum, as defined in part 21
of this chapter, denatured pursuant to the formulas authorized in part
21 for specially denatured alcohol or rum.
Tank truck. A tank-equipped semi-trailer, trailer, or truck.
Tax. The distilled spirits tax, the beer tax, or the applicable wine
tax, as the case may be, imposed by 26 U.S.C. chapter 51.
U.S.C. The United States Code.
Wine. All kinds and types of wine having not in excess of 24 percent
of alcohol by volume.
Zone operator. The person to which the privilege of establishing,
operating, and maintaining a foreign-trade zone has been granted by the
Foreign-Trade Zones Board created by the Act of June 18, 1934, as
amended.
(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended
(27 U.S.C. 205))
[T.D. ATF-48, 43 FR 13552, Mar. 31, 1978, as amended by T.D. ATF-51, 43
FR 24243, June 2, 1978; 44 FR 55854, Sept. 28, 1979; T.D. ATF-62, 44 FR
71720, Dec. 11, 1979; T.D. ATF-199, 50 FR 9201, Mar. 6, 1985; T.D. ATF-
224, 51 FR 7698, Mar. 5, 1986]
Subpart C--Miscellaneous Provisions
Withdrawal or Lading for Use on Certain Vessels and Aircraft
Sec. 252.20 Alternate methods or procedures; and emergency variations from requirements.
(a) Alternate methods or procedures--(1) Application. An exporter,
after receiving approval from the Director, may use an alternate method
or procedure (including alternate construction or equipment) in lieu of
a method or procedure prescribed by this part. An exporter wishing to
use an alternate method or procedure may apply to the regional director
(compliance). The exporter shall describe the proposed alternate method
or procedure and shall set forth the reasons for its use.
(2) Approval by Director. The Director may approve the use of an
alternate method or procedure if:
(i) The applicant shows good cause for its use;
(ii) It is consistent with the purpose and effect of the procedure
prescribed by this part, and provides equal security to the revenue;
(iii) It is not contrary to law; and
(iv) It will not cause an increase in cost to the Government and
will not hinder the effective administration of this part.
[[Page 28]]
(3) Exceptions. The Director will not authorize an alternate method
or procedure relating to the giving of a bond or the payment of tax.
(4) Conditions of approval. An exporter may not employ an alternate
method or procedure until the Director has approved its use. The
exporter shall, during the terms of the authorization of an alternate
method or procedure, comply with the terms of the approved application.
(b) Emergency variations from requirements--(1) Application. When an
emergency exists, an exporter may apply to the regional director
(compliance) for a variation from the requirements of this part relating
to construction, equipment, and methods of operation. The exporter shall
describe the proposed variation and set forth the reasons for using it.
(2) Approval by regional director (compliance). The regional
director (compliance) may approve an emergency variation from
requirements if:
(i) An emergency exists;
(ii) The variation from the requirements is necessary;
(iii) It will afford the same security and protection to the revenue
as intended by the specific regulations;
(iv) It will not hinder the effective administration of this part;
and
(v) It is not contrary to law.
(3) Conditions of approval. An exporter may not employ an emergency
variation from the requirements until the regional director (compliance)
has approved its use. Approval of variations from requirements are
conditioned upon compliance with the conditions and limitations set
forth in the approval.
(4) Automatic termination of approval. If the exporter fails to
comply in good faith with the procedures, conditions or limitations set
forth in the approval, authority for the variation from requirements is
automatically terminated and the exporter is required to comply with
prescribed requirements of regulations from which those variations were
authorized.
(c) Withdrawal of approval. The Director may withdraw approval for
an alternate method or procedure, or the regional director (compliance)
may withdraw approval for an emergency variation from requirements,
approved under paragraph (a) or (b) of this section, if the Director or
the regional director (compliance) finds the revenue is jeopardized or
the effective administration of this part is hindered by the approval.
(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec.
201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))
[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985]
Sec. 252.21 General.
Liquors may be withdrawn without payment of tax for lading, and
liquors on which the tax has been paid or determined may be laden with
benefit of drawback of tax, subject to this part, for use on vessels and
aircraft as follows:
(a) Vessels or aircraft operated by the United States;
(b) Vessels of the United States employed in the fisheries as
provided in Sec. 252.22 or in the whaling business, or actually engaged
in foreign trade or trade between the Atlantic and Pacific ports of the
United States or between the United States and any of its possessions,
or between Hawaii and any other part of the United States or between
Alaska and any other part of the United States;
(c) Aircraft registered in the United States and actually engaged in
foreign trade or trade between the United States and any of its
possessions, or between Hawaii and any other part of the United States
or between Alaska and any other part of the United States;
(d) Vessels of war of any foreign nation;
(e) Foreign vessels employed in the fisheries as provided in
Sec. 252.22 or in the whaling business, or actually engaged in foreign
trade or trade between the United States and any of its possessions, or
between Hawaii and any other part of the United States or between Alaska
and any other part of the United States; where such trade by foreign
vessels is permitted; or
(f) Aircraft registered in any foreign country and actually engaged
in foreign trade or trade between the United States and any of its
possessions, or between Hawaii and any other part of the United States
or between Alaska and any other part of the United States,
[[Page 29]]
where trade by foreign aircraft is permitted, and where the Secretary of
the Treasury shall have been advised by the Secretary of Commerce that
he has found such foreign country allows, or will allow, substantially
reciprocal privileges in respect to aircraft registered in the United
States.
(46 Stat. 690, as amended; 72 Stat. 1334, 1335, 1336, 1362, 1380; 19
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[T.D. 6588, 27 FR 773, Jan. 26, 1962. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 252.22 Vessels employed in the fisheries.
Liquors may be withdrawn or laden under the provisions of paragraphs
(b) and (e) of Sec. 252.21 relating to vessels employed in the
fisheries, only for use on vessels of the United States documented to
engage in the fisheries and foreign fishing vessels of 5 net tons or
over if the district director of customs is satisfied by reason of the
quantity requested in the light of (a) whether the vessel is employed in
substantially continuous fishing activities, and (b) the vessel's
complement, that none of the liquors to be withdrawn or laden are
intended to be removed from the vessel in, or otherwise returned to, the
United States. Such withdrawal or lading shall be conditioned upon
compliance with the applicable provisions of this part. Lading of such
liquors for use on such vessels shall be subject to approval by the
district director of customs of a special written application by the
withdrawer or the vessel's master on customs Form 5125 (in duplicate)
and a statement by the withdrawer in his application or notice on the
required ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case
may be, that the liquors are to be laden for use as supplies on a vessel
employed in the fisheries. The original application on customs Form
5125, after approval, shall be stamped with the serial number of the ATF
Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, and
the date thereof, and shall be returned by the district director of
customs to the withdrawer or vessel's master for use as prescribed
below. Approval of each such application shall be subject to the
condition that the original shall be presented thereafter by the
withdrawer or the vessel's master to the district director of customs
within 24 hours (excluding Saturday, Sunday, and holidays) after each
subsequent arrival of the vessel at a customs port or station and that
an accounting shall be made at the time of such presentation of the
disposition of the liquors until the district director of customs is
satisfied that they have been consumed on board, or landed under customs
supervision, and takes up the authorization. The approval of customs
Form 5125 shall be subject to the further condition that any such
liquors remaining on board while the vessel is in port shall be
safeguarded in the manner and to such extent as the director of the port
or place of arrival shall deem necessary. When such liquors have been
accounted for to the satisfaction of the district director of customs,
he shall execute his certificate of lading and use on both copies of the
ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be,
and forward the original of the form to the regional director
(compliance) designated thereon. In the event of a failure on the part
of the withdrawer or the master of the vessel to comply with the
conditions of this section or upon receipt of evidence that the liquors
were not lawfully used as supplies on the vessel, the district director
of customs shall advise the regional director (compliance) of all the
facts in the case for determination of any liability incurred. In the
case of liquors withdrawn without payment of tax, assessment of tax
liability found to have been incurred shall be made against the
principal on the bond. In the case of taxpaid or tax determined liquors,
the regional director (compliance) shall determine as to whether to make
demand upon the principal and the surety on the bond or to disallow the
claim as the case may be.
Note: As used in this section, the word ``withdrawer'' shall mean
the person executing the application or notice, ATF Form 5100.11,
5110.30, 1582-A, 1582-B, or 1689, as the case may be.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
[[Page 30]]
Editorial Note: For Federal Register citations affecting
Sec. 252.22, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.23 Reciprocating foreign countries.
Assistant regional commissioners may approve applications relating
to the withdrawal or lading of liquors for use on aircraft of those
foreign countries which will allow, to aircraft registered in the United
States and engaged in foreign trade, privileges substantially reciprocal
to the privileges allowed herein to aircraft of a foreign country. Where
application is made to withdraw or lade liquors for use on aircraft of
other countries, which it is claimed reciprocate similar privileges to
aircraft of the United States, the applicant must first establish the
right of such withdrawal or lading. In appropriate cases, the applicant
should request the Secretary of Commerce to find and advise the
Secretary of the Treasury that such foreign country or countries allow,
or will allow, substantially reciprocal privileges to aircraft of the
United States.
(46 Stat. 690, as amended; 19 U.S.C. 1309)
Manufacturing Bonded Warehouses
Sec. 252.25 General.
The proprietor of a duly constituted manufacturing bonded warehouse,
established in accordance with law and the regulations in 19 CFR chapter
I, may withdraw distilled spirits or wine from any distilled spirits
plant or bonded wine cellar, as the case may be, without payment of tax,
for use in the manufacture of products for export, or for shipment in
bond to Puerto Rico, or for use by foreign governments, organizations,
and individuals, as authorized by 26 U.S.C. 5066, 5214(a)(6) and 5362;
and 19 U.S.C. 1311. The proprietor of the manufacturing bonded warehouse
shall furnish bond in accordance with the provisions of Sec. 252.63 or
Sec. 252.64.
(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C.
1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as
amended (26 U.S.C. 5214, 5362); sec. 3, Pub. L. 91-659, 84 Stat. 1965,
as amended (26 U.S.C. 5066))
[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]
Customs Bonded Warehouses
Sec. 252.26 Entry of distilled spirits into customs bonded warehouses.
(a) Distilled spirits withdrawn without payment of tax. (1) Bottled
distilled spirits may, subject to this part, be withdrawn from bonded
premises for transfer to customs bonded warehouses in which imported
distilled spirits are permitted to be stored in bond for entry pending
withdrawal as provided in Sec. 252.27. Withdrawals from bonded premises
under the provisions of this paragraph shall be treated as withdrawals
for exportation under the provisions of 26 U.S.C. 5214(a)(4).
(2) Distilled spirits may, subject to this part, be withdrawn from
bonded premises for transfer (for the purpose of storage pending
exportation) to any customs bonded warehouse from which distilled
spirits may be exported. These withdrawals shall be treated as
withdrawals for exportation under the provisions of 26 U.S.C.
5214(a)(9).
(b) Bottled distilled spirits eligible for export with benefit of
drawback. Bottled distilled spirits eligible for export with benefit of
drawback may, subject to this part, be transferred to customs bonded
warehouses in which imported distilled spirits are permitted to be
stored, and entered pending withdrawal as provided in Sec. 252.28, as if
such spirits were for exportation.
(c) Time deemed exported. For the purpose of this part, distilled
spirits entered into a customs bonded warehouse as provided in this
section shall be deemed exported at the time so entered.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1381, 1382, (26
U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26
U.S.C. 5066, 5370, 5371; 26 U.S.C. 7805))
[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-206, 50 FR 23956, June 7, 1985]
Sec. 252.27 Entry of wine into customs bonded warehouses.
Upon filing of the application or notice prescribed by
Sec. 252.122(a), wine may be withdrawn from a bonded wine cellar for
transfer to any customs bonded warehouse for entry pending withdrawal as
provided in Sec. 252.28. Such
[[Page 31]]
withdrawal from bonded wine cellars is governed by the provisions of
subpart F of this part. Wine so transferred to customs bonded warehouses
shall be entered, stored, and accounted for in such warehouses under the
appropriate provisions of 19 CFR chapter I.
(Sec. 2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))
[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]
Sec. 252.28 Withdrawal of wine and distilled spirits from customs bonded warehouses.
Wine and bottled distilled spirits entered into customs bonded
warehouses as provided in Sec. 252.26 (a) or (b) and Sec. 252.27 may,
under the appropriate provisions of 19 CFR chapter I, be withdrawn from
such warehouses for consumption in the United States by and for the
official or family use of foreign governments, organizations, and
individuals who are entitled to withdraw imported wine and distilled
spirits from a warehouse free of tax. Distilled spirits and wine entered
into customs bonded warehouses under the provisions of
Secs. 252.26(a)(2) and 252.27 may be withdrawn for exportation, subject
to the provisions of 19 CFR chapter I. Distilled spirits and wine
transferred to customs bonded warehouses shall be entered into, stored
and accounted for in, and withdrawn from, such warehouses under the
appropriate provisions of 19 CFR chapter I. Wine and bottled distilled
spirits, originally transferred to customs bonded warehouses for the
purpose of withdrawal by foreign embassies, legations, etc., as
authorized by law, may be withdrawn from such warehouses for domestic
use, in which event they shall be treated as American goods exported and
returned.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214);
sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); sec.
2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))
[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]
Foreign-Trade Zones
Sec. 252.30 Export status.
(a) Distilled spirits and wines manufactured, produced, bottled in
bottles packed in containers, or packaged in casks or other bulk
containers in the United States, and beer brewed or produced in the
United States may be transferred to a foreign-trade zone for the sole
purpose of exportation, or storage pending exportation. Liquors
deposited in a foreign-trade zone under this part solely for such
purposes are considered to be exported. Export status is not acquired
until application on Form 214 for admission of the liquors into the zone
has been approved by the district director of customs under the
appropriate provision of 19 CFR chapter I, and the required
certification of deposit has been made on the ATF form prescribed in
this part.
(b) The provisions of subpart H of this part do not apply to
specially denatured spirits transferred to a foreign-trade zone for use
in the manufacture of articles pursuant to the provisions of 19 U.S.C.
81c(c). Transfer of domestic specially denatured spirits to a qualified
user in a foreign-trade zone is made free of tax under the provisions of
part 20 of this chapter. Such transfer does not place the domestic
specially denatured spirits in an export status.
(48 Stat. 999, as amended (19 U.S.C. 81c))
[T.D. ATF-274, 53 FR 25157, July 5, 1988]
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
Sec. 252.35 General.
Liquors may not, under the law, be transferred to a foreign-trade
zone for the purpose of destruction. However, liquors transported to and
deposited in a foreign-trade zone for exportation or for storage pending
exportation may be destroyed under the supervision of the district
director of customs, where it is shown to the satisfaction of the
regional director (compliance) of the region in which the zone is
located that the liquors, after deposit in a zone, have become
unmerchantable or unfit for export.
(48 Stat. 999, as amended; 19 U.S.C. 81c)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
[[Page 32]]
Sec. 252.36 Application.
Liquors deposited in a foreign-trade zone from the United States
which have become unmerchantable or unfit for export may be destroyed.
The exporter shall prepare a letter application, in duplicate, and
submit it to the regional director (compliance) of the region in which
the zone is located. The application shall identify the name and address
of the exporter and contain the following information:
(a) The kind and quantity of the liquor, the serial numbers, if any,
of the containers thereof, and identification of the zone in which the
liquor is stored;
(b) The name and address of the producer bottler or packager of the
liquor, and the name, registry number, if any, and location of the
plant, warehouse or other establishment from which such liquors were
withdrawn for transportation to and deposit in the foreign-trade zone;
(c) The date, form, and serial number of the ATF Form 5100.11,
5110.30, 1582-A, 1582-B, or 1689, as the case may be; and, in the case
of liquors on which drawback of internal revenue tax has been allowed,
the claim number assigned thereto by the regional director (compliance);
(d) Whether the liquor has become unmerchantable or unfit for export
after deposit in the zone, together with all the known facts relating
thereto; and
(e) Whether the unmerchantable or unfit liquor is covered by valid
insurance in excess of the market value thereof, exclusive of tax. If
the liquor is insured, the application shall show its market value, the
amount and date of each and every policy of insurance, the name and
location of the company by which each and every policy was issued, the
name and address of the bona fide owner of the liquor, and to the best
of the affiant's knowledge, whether any other person or party is
indemnified against the loss of the liquor by reason of its spoilage or
destruction.
Such application shall be signed by the exporter or his authorized agent
and be executed under the penalties of perjury. The regional director
(compliance) may require any further evidence as is deemed necessary.
The operator of the foreign-trade zone shall countersign the application
or otherwise indicate thereon his knowledge of and concurrence in the
application to destroy the liquor. The exporter shall file the
application with the district director of customs in whose district the
foreign-trade zone is located; at the same time the exporter shall
likewise file Zone Form E in accordance with Customs Regulations (19 CFR
chapter I). On receipt of the application the district director of
customs shall determine the completeness thereof and shall report any
facts relating to the condition of the liquor of which he may have
knowledge. The original application shall be forwarded to the regional
director (compliance) and the district director of customs shall retain
the copy for his files.
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.36, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.37 Action by regional director (compliance).
The regional director (compliance) shall carefully examine the
application to see that all the required information has been furnished
and shall cause an investigation to be made or require any additional
evidence, including samples, to be submitted if necessary. If the
regional director (compliance) finds that the liquors were transported
to and deposited in a foreign-trade zone in good faith for the purpose
of exportation or storage pending exportation, and that the liquors,
after deposit in the zone, have become unmerchantable or unfit for
export, he may approve the application and authorize the destruction of
the liquor described therein under the supervision of the district
director of customs. On approval or disapproval of the application, the
regional director (compliance) shall advise the district director of
customs of his action.
[T.D. ATF-51,43 FR 24244, June 2, 1978]
[[Page 33]]
Sec. 252.38 Action by district director of customs.
On receipt of the regional director's (compliance) authorization for
destruction of the liquor, or his disapproval of the application for
destruction, the district director of customs shall act upon the
exporter's application on Zone Form E and dispose of it in accordance
with the applicable provisions of Customs Regulations (19 CFR chapter
I). Where the regional director (compliance) has authorized the
destruction of the liquor, such destruction shall be accomplished under
customs supervision.
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Evidence of Exportation and Use
Sec. 252.40 Evidence of exportation: distilled spirits and wine.
The exportation of any shipment of distilled spirits or wine may be
evidenced by:
(a) A copy of the export bill of lading (Sec. 252.250); or
(b) A copy of the railway express receipt (Sec. 252.251); or
(c) A copy of the air express receipt (Sec. 252.252); or
(d) A copy of the through bill of lading where exportation is to a
contiguous foreign country (Sec. 252.250); or
(e) A certificate by the export carrier, as provided for in
Sec. 252.253.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]
Sec. 252.41 Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
The lading of distilled spirits or wine for use on vessels or
aircraft may be evidenced by submission of a receipt procured under the
provisions of Sec. 252.268.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 201, Pub. L. 85-859; 72 Stat. 1362, as amended, 1380, as
amended (26 U.S.C. 5214, 5362))
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]
Sec. 252.42 Evidence of deposit.
The deposit of distilled spirits in a customs bonded warehouse or
distilled spirits and wines in a foreign-trade zone with benefit of
drawback may be evidenced by a copy of the transportation bill of lading
obtained under the provisions of Sec. 252.250.
(48 Stat. 999, as amended, 84 Stat. 1965; 19 U.S.C. 81c, 26 U.S.C. 5066)
[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 252.43 Evidence of exportation and lading for use on vessels and aircraft: beer.
(a) Exportation. The exportation of beer to a foreign country or
possession will be fully evidenced by any of the following documents:
(1) Customs certification of lading and clearance on Form 1582-B or
Form 1689 under subpart M of this part; or
(2) For shipment to the armed forces, certification by a military
officer on Form 1582-B or Form 1689 under Sec. 252.275; or
(3) A bill of lading (Sec. 252.250), a railway express receipt
(Sec. 252.251), or an air express or air freight bill of lading
(Sec. 252.252), when such bills of lading or receipt show exportation to
a foreign country or possession; or
(4) A certificate issued by an export carrier under Sec. 252.253
attesting to exportation to a foreign country or possession; or
(5) A landing certificate issued by an official of the country or
possession where the beer has actually landed; or
(6) Any other evidence of exportation approved by the regional
director (compliance).
(b) Use as supplies on vessels and aircraft. The lading of beer for
use on vessels or aircraft will be fully evidenced by:
(1) For fishing vessels only, customs certification of lading and
use on Form 1582-B or Form 1689 under Sec. 252.23; or
(2) Customs certification of lading on Form 1582-B or Form 1689
under Secs. 252.264 or 252.282; or
[[Page 34]]
(3) Any other evidence of exportation approved by the regional
director (compliance).
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as
amended (26 U.S.C. 5053, 5055))
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]
Retention of Records
Sec. 252.45 Retention of records.
File copies of forms required by this part to be retained by any
proprietor or claimant, and all records, documents, or copies of records
and documents supporting such forms, shall be preserved by such
proprietor or claimant for a period of not less than two years, and
during such period shall be available, during business hours, for
inspection and the taking of abstracts therefrom by ATF officers.
(Approved by the Office of Management and Budget under control number
1512-0385)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1381, as amended,
1390, as amended, 1395, as amended (26 U.S.C. 5114, 5367, 5415, 5555);
sec. 807, Pub. L. 96-39, 93 Stat. 283 (26 U.S.C. 5207))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. ATF-172, 49
FR 14943, Apr. 16, 1984]
Penalties of Perjury
Sec. 252.48 Execution under penalties of perjury.
When a return, form, or other document called for under this part is
required by this part or in the instructions on or with the return,
form, or other document to be executed under penalties of perjury, it
shall be so executed, as defined in subpart B of this part, and shall be
signed by the proprietor, or other duly authorized person.
(68A Stat. 749 (26 U.S.C. 6065))
Subpart D--Bonds and Consents of Surety
Sec. 252.51 General.
Every person required by this part to file a bond or consent of
surety shall prepare and execute it on the prescribed form and file it
with the regional director (compliance) of the region in which is
located the premises from which the withdrawal or removal of spirits or
wines is made without payment of tax, or, in the case of taxpaid or tax-
determined spirits or wines on which claim for drawback of tax will be
filed, with the regional director (compliance) for the region in which
the claim will be filed, in accordance with the procedures of this part.
The procedures in parts 19, 25 or 240 of this chapter shall govern bonds
covering distilled spirits plants, bonded wine cellars and breweries,
respectively.
[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979, as amended by T.D. ATF-224, 51
FR 7698, Mar. 5, 1986]
Sec. 252.52 Corporate surety.
(a) Surety bonds required by this part may be given only with
corporate sureties holding certificates of authority from, and subject
to the limitations prescribed by, the Secretary as set forth in the
current revision of Treasury Department Circular No. 570 (Companies
Holding Certificates of Authority as Acceptable Sureties on Federal
Bonds and as Acceptable Reinsuring Companies).
(b) Treasury Department Circular No. 570 is published in the Federal
Register annually as of the first workday of July. As they occur,
interim revisions of the circular are published in the Federal Register.
Copies may be obtained from the Audit Staff, Bureau of Government
Financial Operations, Department of the Treasury, Washington, DC 20226.
(July 30, 1947, ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7))
[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981]
Sec. 252.52a Filing of powers of attorney.
Each bond, and each consent to changes in the terms of a bond, shall
be accompanied by a power of attorney authorizing the agent or officer
who executed the bond or consent to so act on behalf of the surety. The
regional director (compliance) who is authorized to approve the bond,
may, when he deems it necessary, require additional evidence of the
authority of the agent
[[Page 35]]
or officer to execute the bond or consent.
(61 Stat. 648; 6 U.S.C. 6, 7)
[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835,
Apr. 15, 1975]
Sec. 252.52b Execution of powers of attorney.
The power of attorney shall be prepared on a form provided by the
surety company and executed under the corporate seal of the company. If
the power of attorney submitted is other than a manually signed
original, it shall be accompanied by certification of its validity.
(61 Stat. 648; 6 U.S.C. 6, 7)
[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835,
Apr. 15, 1975]
Sec. 252.53 Deposit of securities in lieu of corporate surety.
In lieu of corporate surety, the principal may pledge and deposit,
as surety for his bond, securities which are transferable and are
guaranteed as to both interest and principal by the United States, in
accordance with the provisions of 31 CFR part 225.
(61 Stat. 650; 6 U.S.C. 15)
Sec. 252.54 Consents of surety.
Consents of surety to changes in the terms of bonds shall be
executed on Form 1533 by the principal and by the surety with the same
formality and proof of authority as is required for the execution of
bonds.
Sec. 252.55 Authority to approve bonds and consents of surety.
Regional directors (compliance) are authorized to approve all bonds
and consents of surety required by this part.
Sec. 252.56 Disapproval of bonds or consents of surety.
The regional director (compliance) may disapprove any bond
prescribed by this part, or any consent of surety submitted in respect
thereto, if the principal or any person owning, controlling, or actively
participating in the management of the business of the principal shall
have been previously convicted, in a court of competent jurisdiction,
of:
(a) Any fraudulent noncompliance with any provision of any law of
the United States, if such provision related to internal revenue or
customs taxation of spirits, wines, or beer, or if such offense shall
have been compromised with the person on payment of penalties or
otherwise; or
(b) Any felony under a law of any State, Territory, or the District
of Columbia, or the United States, prohibiting the manufacture, sale,
importation, or transportation of spirits, wine, beer, or other
intoxicating liquor.
(72 Stat. 1336, 1352, 1353, 1394; 26 U.S.C. 5062, 5175, 5177, 5551)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]
Sec. 252.57 Appeal to Director.
Where a bond or consent of surety is disapproved by the regional
director (compliance), the person giving the bond may appeal from such
disapproval to the Director, who will hear such appeal. The decision of
the Director shall be final.
(72 Stat. 1394; 26 U.S.C. 5551)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.58 Operations or unit bond--distilled spirits.
(a) Spirits. Where spirits are withdrawn without payment of tax, as
authorized in Sec. 252.91, from the bonded premises of a distilled
spirits plant on application of the proprietor thereof, the operations
or unit bond, given by the proprietor and approved under the provisions
of part 19 of this chapter, shall cover such withdrawals.
(b) Wine. Where, under the provisions of part 19 of this chapter, an
operations or unit bond has been given and approved to cover the
operations of a distilled spirits plant and an adjacent bonded wine
cellar, such bond shall cover the withdrawal of wine without payment of
tax, as authorized in Sec. 252.121, from such bonded wine cellar on
application for such withdrawal by the proprietor.
[[Page 36]]
(c) Specially denatured spirits. Where specially denatured spirits
are withdrawn free of tax, as authorized in Sec. 252.151, from the
bonded premises of a distilled spirits plant on application of the
proprietor thereof, the proprietor shall file a consent of surety
extending the terms of the operations or unit bond, which consent shall
be in the following form:
The obligors agree to extend the terms of said bond to cover all
liability that may be incurred on all specially denatured spirits
withdrawn by the principal for exportation or transfer to a foreign-
trade zone, for which satisfactory evidence of exportation, or of
deposit in a foreign-trade zone, as required by law and regulations, is
not submitted to the regional director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended
(26 U.S.C. 5175, 5214); Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as
amended (26 U.S.C. 5066); Sec. 805, Pub. L. 96-39, 93 Stat. 276 (26
U.S.C. 5173))
[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]
Sec. 252.59 Bond, Form 700.
Where the operations of a bonded wine cellar are covered by bond,
Form 700, as provided in part 24 of this chapter, such bond shall cover
the withdrawal of wine without payment of tax, as authorized in
Sec. 252.121, from such bonded wine cellar by the proprietor of the
bonded wine cellar.
(72 Stat. 1379, 1380; 26 U.S.C. 5354, 5362, as amended by T.D. ATF-299,
55 FR 25033, June 19, 1990]
Sec. 252.60 Brewer's bond, Form 5130.22.
When beer or beer concentrate is removed from a brewery without
payment of tax for any of the purposes authorized in Sec. 252.141, the
brewer's bond, Form 5130.22, furnished under the provisions of part 25
of this chapter will cover the removals.
(49 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72
Stat. 1334, as amended, 1388, as amended (26 U.S.C. 5053, 5401))
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]
Sec. 252.61 Bond, Form 2734 (5100.25).
If a specific lot of distilled spirits or wine is to be withdrawn
without payment of tax, as authorized in Sec. 252.91(a)(1), (2), (3),
(5), or Sec. 252.121(a), (b), (c), or (d), by a person other than the
proprietor of the bonded premises, a specific bond on ATF Form 2734
(5100.25) shall be filed by the exporter with the regional director
(compliance), as provided in Sec. 252.51. The penal sum of the bond
shall not be less than the tax prescribed by law on the quantity of
spirits or wine to be withdrawn. However, the maximum penal sum of the
bond shall not exceed $200,000 but in no case shall the penal sum be
less than $1,000.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended,
1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub.
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371))
[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]
Sec. 252.62 Bond, Form 2735 (5100.30).
(a) Requirement for bond. If a person other than the proprietor of
the bonded premises withdraws distilled spirits or wine without payment
of tax, as authorized by Sec. 252.91(a)(1), (2), (3), (5), or
Sec. 252.121(a), (b), (c), or (d), the exporter shall file a continuing
bond, ATF Form 2735 (5100.30), with the regional director (compliance),
as provided in Sec. 252.51.
(b) Penal sum of bond. The penal sum of the bond shall be sufficient
to cover the tax on the maximum quantity of distilled spirits and wine
that may remain unaccounted for at any one time. However, the maximum
penal sum of the bond shall not exceed $200,000, but in no case shall
the penal sum be less than $1,000. Distilled spirits and wine withdrawn
for exportation, use on vessels or aircraft, transfer to a customs
bonded warehouse, or transfer to and deposit in a foreign-trade zone,
shall remain unaccounted for until the evidence of exportation, use,
deposit, transfer, or loss in transit has been filed with the regional
director (compliance).
(c) Apportioning bonds. If the bond, Form 2735 (5100.30), is in less
than the maximum penal sum, the principal shall apportion the bond, in
accordance with the requirements on the bond form. The exporter may
reapportion the bond coverage, if changing conditions make this
necessary, by filing a consent of surety, ATF Form 1533 (5000.18), for
approval by the Director of Industry Operations (DIO).
[[Page 37]]
(d) Withdrawal of wine for transfer to a customs bonded warehouse;
consent of surety. An exporter with a bond on Form 2735 (5100.30)
executed before April 1, 1981, shall obtain a consent of surety on Form
1533 (5000.18) before withdrawing wine without payment of tax from a
bonded wine cellar for transfer to a customs bonded warehouse. The
consent shall be executed in accordance with Sec. 252.54 and filed in
accordance with instructions on the form. Exporters with bonds executed
on or after April 1, 1981, do not need this consent of surety, because
such bonds automatically apply to withdrawals for transfer to customs
bonded warehouses.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended,
1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub.
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371))
[T.D. ATF-88, 46 FR 39815, Aug. 5, 1991, as amended by T.D. ATF-413, 64
FR 46845, Aug. 27, 1999]
Sec. 252.63 Bond, Form 2736.
Where the proprietor of a manufacturing bonded warehouse desires to
withdraw a specific lot of distilled spirits or wines without payment of
tax, as authorized in Sec. 252.25, he shall file with the regional
director (compliance), as provided in Sec. 252.51, a specific bond, on
Form 2736, to cover the transportation of the distilled spirits or wines
from the bonded premises from which withdrawn to the manufacturing
bonded warehouse. The penal sum of such bond shall be not less than the
tax prescribed by law on the quantity of distilled spirits or wines to
be withdrawn: Provided, That the maximum penal sum of such bond shall
not exceed $200,000, but in no case shall the penal sum be less than
$1,000.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1380, as amended
(26 U.S.C. 5175, 5362))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]
Sec. 252.64 Bond, Form 2737.
(a) General. Where the proprietor of a manufacturing bonded
warehouse desires to withdraw distilled spirits and wines from time to
time without payment of tax, as authorized in Sec. 252.25, he shall file
with the regional director (compliance), as provided in Sec. 252.51, a
continuing bond on Form 2737. The bond shall be executed in a penal sum
sufficient to cover the tax at the rates prescribed by law on the
maximum quantity of distilled spirits and wines which may remain
unaccounted for at any one time: Provided, That the maximum penal sum of
such bond shall not exceed $200,000, but in no case shall the penal sum
be less than $1,000. Distilled spirits and wines withdrawn for transfer
to a manufacturing bonded warehouse shall remain unaccounted for until
the evidence of deposit in such warehouse, as required by this part, has
been filed with the regional director (compliance). The proprietor
shall, at the time of executing Form 2737, designate the premises from
which the withdrawals are to be made, provided that, as to any one bond
on Form 2737, such premises shall be located in the same internal
revenue region.
(b) Apportioning bonds. If the bond, Form 2737 is in less than the
maximum penal sum, the principal shall apportion the bond, in accordance
with the requirements on the bond form. The principal may reapportion
the bond coverage, if changing conditions make this necessary, by filing
a consent of surety, Form 1533, for approval by the regional regulatory
administrator.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1380, as amended
(26 U.S.C. 5175, 5362))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]
Sec. 252.65 Bond, Form 2738.
Whenever, under the provisions of this part, the claimant desires
drawback of tax on distilled spirits or wines to be exported, laden for
use on vessels or aircraft, or transferred to and deposited in a
foreign-trade zone, or, in the case of distilled spirits, transferred to
a customs bonded warehouse, as authorized in Secs. 252.171 and 252.211,
prior to the receipt by the regional regulatory administrator of the
certified copy of ATF Form 5110.30, or 1582-A, as the case may be, as
prescribed by this part, he shall file bond on Form 2738 with the
regional regulatory administrator
[[Page 38]]
as provided in Sec. 252.51. The penal sum of the bond shall be
sufficient to cover the amount of drawback which will at any time
constitute a charge against the bond:
Provided, That the maximum penal sum shall not exceed $200,000, but in
no case shall the penal sum be less than $1,000: Provided further, That
where the claimant desires to remove distilled spirits to a customs
bonded warehouse as provided in Sec. 252.171(d) and the terms of his
bond on Form 2738, then in force, do not cover such removals, he shall
either file a consent of surety on Form 1533 to extend the terms of such
bond to cover such removals or file a new bond on Form 2738.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)
[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D.
ATF-198, 50 FR 8559, Mar. 1, 1985]
Sec. 252.66 Strengthening bonds.
In all cases where the penal sum of any bond becomes insufficient,
the principal shall either give a strengthening bond with the same
surety to attain a sufficient penal sum, or give a new bond to cover the
entire liability. Strengthening bonds will not be approved where any
notation is made thereon which is intended, or which may be construed,
as a release of any former bond, or as limiting the amount of any bond
to less than its full penal sum. Strengthening bonds shall show the
current date of execution and the effective date.
(72 Stat. 1352, 1394; 26 U.S.C. 5175, 5551)
Sec. 252.67 New or superseding bonds.
New bonds shall be required in case of insolvency or removal of any
surety, and may, at the discretion of the regional director
(compliance), be required in any other contingency affecting the
validity or impairing the efficiency of such bond. Executors,
administrators, assignees, receivers, trustees, or other persons acting
in a fiduciary capacity, continuing or liquidating the business of the
principal, shall execute and file a new bond or obtain the consent of
the surety or sureties on the existing bond or bonds. Where, under the
provisions of Sec. 252.72, the surety on any bond given under this
subpart has filed an application to be relieved of liability under said
bond and the principal desires or intends to continue the business or
operations to which such bond relates, he shall file a valid superseding
bond to be effective on or before the date specified in the surety's
notice. If the principal does not file a new or superseding bond when
required, he shall discontinue the operations intended to be covered by
such bond forthwith. New or superseding bonds shall show the current
date of execution and the effective date.
(72 Stat. 1336, 1362; 26 U.S.C. 5062, 5214)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Termination of Bonds
Sec. 252.70 Termination of bonds, Forms 2734 and 2736.
Bonds, Forms 2734 and 2736, covering a specific lot of distilled
spirits or wines withdrawn without payment of tax under this part, will
be canceled by the regional director (compliance) on receipt by him of
ATF Form 5100.11 properly executed by the appropriate customs official
or armed services officer, as required by this part, evidencing that the
distilled spirits or wines have been duly exported, laden for use on
vessels or aircraft, deposited in a foreign-trade zone, or deposited in
a manufacturing bonded warehouse, as the case may be, or of evidence
satisfactory to him that the distilled spirits or wines have been
otherwise lawfully disposed of or accounted for: Provided, That all
liability under the bond to be canceled has been terminated.
(72 Stat. 1352; 26 U.S.C. 5175)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Sec. 252.71 Termination of bonds, Forms 2735, 2737, and 2738.
Continuing bonds, Forms 2735 and 2737, covering distilled spirits
and/or wines withdrawn from time to time without payment of tax under
this part
[[Page 39]]
and Form 2738 covering allowance of claims for drawback on distilled
spirits and/or wines removed as authorized in Secs. 252.171 and 252.211,
may be terminated as to liability for future withdrawals or claims (a)
pursuant to application of surety as provided in Sec. 252.72, (b) on
approval of a superseding bond, or (c) on written notification to the
regional director (compliance) by the principal of his discontinuance of
withdrawals or claims, as the case may be, under the bond. When no
further withdrawals are to be made under a bond on Form 2735 or 2737, or
no further claims for drawback are to be filed under bond Form 2738, the
bond shall be canceled by the regional director (compliance) in the
manner and subject to the conditions provided in Sec. 252.70.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended,
1353, as amended (26 U.S.C. 5062, 5175, 5176))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15,
1975,and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. ATF-
198, 50 FR 8559, Mar. 1, 1985]
Sec. 252.72 Application of surety for relief from bond.
A surety on any bond given on Forms 2735, 2737, or 2738, may at any
time in writing notify the principal and the regional director
(compliance) in whose office the bond is on file that he desires, after
a date named, to be relieved of liability under said bond. Such date
shall be not less than 90 days after the date the notice is received by
the regional director (compliance). The surety shall also file with the
regional director (compliance) an acknowledgment or other proof of
service on the principal. If such notice is not thereafter in writing
withdrawn, the rights of the principal as supported by said bond shall
be terminated on the date named in the notice, and the surety shall be
relieved from liability to the extent set forth in Sec. 252.73(b).
(68A Stat. 749, as amended (26 U.S.C. 6065); Sec. 201. Pub. L. 85-859,
72 Stat. 1336, as amended, 1352, as amended (26 U.S.C. 5062, 5175))
[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835,
Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Sec. 252.73 Relief of surety from bond.
(a) Bonds, Forms 2734 and 2736. The surety on a bond given on Form
2734 or Form 2736 shall be relieved from his liability under the bond
when the bond has been canceled as provided for in Sec. 252.70.
(b) Bonds, Forms 2735, 2737, and 2738. Where the surety on a bond
given on Form 2735, Form 2737, or on Form 2738 has filed application for
relief from liability, as provided in Sec. 252.72, the surety shall be
relieved from liability for withdrawals or claims, as the case may be,
made wholly subsequent to the date specified in the notice, or on the
effective date of a superseding bond, if one is given. Notwithstanding
such relief, the liability of the surety shall continue until the
spirits and/or wines withdrawn without payment of tax or included in a
claim for drawback of tax allowed under the bond have been properly
accounted for.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended,
1353, as amended (26 U.S.C. 5062, 5175, 5176))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Sec. 252.74 Release of pledged securities.
Securities of the United States, pledged and deposited as provided
in Sec. 252.53, shall be released only in accordance with the provisions
of 31 CFR part 225. Such securities will not be released by the regional
director (compliance) until liability under the bond for
[[Page 40]]
which they were pledged has been terminated. When the regional director
(compliance) is satisfied that they may be released, he shall fix the
date or dates on which a part or all of such securities may be released.
At any time prior to the release of such securities, the regional
director (compliance) may extend the date of release for such additional
length of time as he deems necessary.
(61 Stat. 650; 6 U.S.C. 15)
Charges and Credits
Sec. 252.80 Charges and credits on bonds.
The withdrawal of liquors without payment of tax or of specially
denatured spirits free of tax, under the provisions of this part shall
constitute a charge against the bond under which the withdrawal is made
of (a) the tax on the liquors withdrawn or (b) of an amount equal to the
tax on specially denatured spirits withdrawn that will be due in the
event of failure to account for the specially denatured spirits as
provided in this part. The tax on liquors so withdrawn, or an amount
equal to the tax on specially denatured spirits so withdrawn that would
be due as set forth above, shall, on the required accounting for such
liquors or specially denatured spirits, constitute a credit to the bond
of such tax or amount equal to the tax, as the case may be. Provisions
regarding charges and credits on drawback bonds are contained in subpart
P of this part.
Subpart E--Withdrawal of Distilled Spirits Without Payment of Tax for
Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade
Zone, or Transportation to a Manufacturing Bonded Warehouse
Sec. 252.91 General.
(a) Distilled spirits on which the internal revenue tax has not been
paid or determined may, subject to this part, be withdrawn from the
bonded premises of a distilled spirits plant without payment of tax for:
(1) Exportation;
(2) Use on the vessels or aircraft described in Sec. 252.21;
(3) Transfer to and deposit in a foreign-trade zone for exportation
or for storage pending exportation;
(4) Transportation to and deposit in a manufacturing bonded
warehouse; or
(5) Transfer to and deposit in a customs bonded warehouse as
provided for in Sec. 252.26.
(b) All withdrawals shall be made under the applicable bond
prescribed in subpart D of this part.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44
FR 71722, Dec. 11, 1979]
Sec. 252.92 Application or notice, ATF Form 5100.11.
(a) Export, use on vessels and aircraft, and transfer to a foreign-
trade zone or a customs bonded warehouse. Application for or notice of
the withdrawal of distilled spirits without payment of tax for
exportation from the United States, or for use on vessels and aircraft,
or for transfer to a customs bonded warehouse or a foreign-trade zone,
shall be made by the exporter on ATF Form 5100.11. If the exporter is
not the proprietor of the bonded premises of the distilled spirits plant
from which the spirits are to be withdrawn, the exporter shall prepare
ATF Form 5100.11 as an application, in accordance with the instructions
on the form, and shall forward all copies of the form to the regional
director (compliance) of the region in which the distilled spirits plant
is located. If the exporter is the proprietor of the bonded premises of
the distilled spirits plant from which the spirits are withdrawn, the
exporter shall prepare ATF Form 5100.11 as a notice in accordance with
the instructions on the form.
(b) Manufacturing bonded warehouse. Application for the withdrawal
of distilled spirits without payment of tax for transportation to and
deposit in a manufacturing bonded warehouse shall be made by the
proprietor of such
[[Page 41]]
warehouse on ATF Form 5100.11, in accordance with the instructions on
the form.
(Approved by the Office of Management and Budget under control number
152-0190)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214);
Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]
Sec. 252.93 Carrier to be designated.
The name of the carrier or carriers to be used in transporting the
distilled spirits from the bonded premises of the distilled spirits
plant to the port of export, or to the customs bonded warehouse, or to
the manufacturing bonded warehouse, or to the foreign-trade zone, as the
case may be, shall be shown in the application. If the spirits are
shipped on a through bill of lading and all carriers handling the
spirits while in transit are not known, the name of the carrier to whom
the distilled spirits are to be delivered at the shipping premises shall
be shown.
(72 Stat. 1362, 84 Stat. 1965; 26 U.S.C. 5214, 5066)
[T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Sec. 252.94 Containers.
Distilled spirits authorized to be withdrawn without payment of tax
from the bonded premises of a distilled spirits plant under the
provisions of this subpart may be withdrawn from such establishment in
such containers as may be authorized in part 19 of this chapter. Except
as otherwise provided in this part, the gauging, packing, bottling,
casing, marking, closing and reporting of distilled spirits prior to
withdrawal shall be in accordance with the provisions of part 19 of this
chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended,
1374, as amended (26 U.S.C. 5205, 5206, 5301))
[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; as amended by T.D. ATF-206, 50
FR 23956, June 7, 1985]
Sec. 252.95 Change of packages for exportation.
Whenever the exporter desires to transfer distilled spirits from
packages filled in internal revenue bond to such other suitable packages
as may be desired for exportation, such change of packages shall be made
under the procedures of part 19 of this chapter, prior to the
preparation of ATF Form 5100.11 covering the removal of the distilled
spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended,
1374, as amended (26 U.S.C. 5205, 5206, 5301))
[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]
Sec. 252.96 Approval of application.
When filed as an application, and ATF Form 5100.11 has been properly
executed, and the required bond has been filed in a sufficient amount,
the regional director (compliance) shall approve the application on all
copies of the form and send them to the proprietor of the bonded
premises from which the spirits will be withdrawn.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))
[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979, as amended by T.D. ATF-198, 50
FR 8559, Mar. 1, 1985]
Sec. 252.97 [Reserved]
Sec. 252.98 Inspection and regauge.
The proprietor shall inspect all containers to be withdrawn pursuant
to ATF Form 5100.11 and shall regauge all packages, except those which
are to be withdrawn on the filling or production gauge as authorized in
27 CFR part 19. If the withdrawal is to be made subject to regauge, the
proprietor shall prepare a package gauge record as provided in 27 CFR
part 19, enter the total proof gallons regauged on ATF Form 5100.11, and
attach a copy of the package gauge record to each copy of ATF Form
5100.11. If a proprietor wishes to reduce the proof of spirits contained
in packages to be withdrawn pursuant to ATF Form 5100.11, he shall make
such proof
[[Page 42]]
reduction incident to regauge of the packages.
(Approved by the Office of Management and Budget under control number
1412-0190 and 1512-0250)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))
[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]
Sec. 252.100 [Reserved]
Sec. 252.101 Packages to be stamped.
Each package and authorized bulk conveyance of spirits (including
tank cars and tank trucks but not pipelines) withdrawn without payment
of tax under the provisions of this subpart shall be marked with the
word ``EXPORT'' in accordance with the provisions of 27 CFR part 19
prior to its removal from the bonded premises.
(Approved by the Office of Management and Budget under control number
1512-0189)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5205))
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985; as amended by T.D. ATF-206, 50
FR 23956, June 7, 1985]]
Sec. 252.102 Bottles to have closures affixed.
Every bottle containing distilled spirits to be withdrawn under the
provisions of this subpart shall have a closure or other device affixed
in accordance with the provisions of part 19 of this chapter.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. ATF-206, 50 FR 23956, June 7, 1985]
Sec. 252.103 Export marks.
(a) General. In addition to the marks and brands required to be
placed on packages and cases of distilled spirits at the time they are
filled under the provisions of part 19 of this chapter, the proprietor
shall mark the word ``Export'' on the Government side of each case or
Government head of each container before removal from the bonded
premises for any exportation authorized under this subpart.
(b) Exception. When containers are being removed to a contiguous
manufacturing bonded warehouse, the proprietor need not place the word
``Export'' on the containers if the regional director (compliance) finds
the omission will not jeopardize the revenue.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
[T.D. ATF-82, 46 FR 21158, Apr. 9, 1981]
Sec. 252.104 Certificates of origin.
The entry of distilled spirits at ports in certain foreign countries
is permitted only upon the filing by the importer of an official
certificate showing the origin and age of such spirits. An ATF officer
may, on request of the applicant, furnish a certificate showing the
origin and age of the spirits described on ATF Forms 5100.11 or 5110.30.
The issuing officer may require supporting documentation to be provided
by the applicant. Certificates of origin and age shall be furnished on
Form 2177. Form 2177 may also be issued for distilled spirits removed to
a foreign-trade zone, in which case the number and location of the
foreign-trade zone shall be shown on the form in lieu of the name of the
foreign country.
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Sec. 252.105 Report of inspection and tax liability.
When the spirits are ready for shipment, the proprietor shall
execute his report of inspection and tax liability on all copies of ATF
Form 5100.11.
(72 Stat. 1362; 26 U.S.C. 5214)
[T.D. ATF-46, 42 FR 44773, Sept. 6, 1977, as amended by T.D. ATF-62, 44
FR 71723, Dec. 11, 1979]
Sec. 252.106 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of distilled spirits
withdrawn without payment of tax under this subpart shall be made under
the provisions of subpart M.
(72 Stat. 1362; 26 U.S.C. 5214)
Sec. 252.107 Disposition of forms.
ATF Form 5100.11 and any accompanying package gauge record shall be
[[Page 43]]
distributed by the proprietor in accordance with the instruction on ATF
Form 5100.11.
(Approved by the Office of Management and Budget under control number
1512-0250)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Losses
Sec. 252.110 Losses.
Where there has been a loss of distilled spirits while in transit
from the bonded premises of a distilled spirits plant to a port of
export, a customs bonded warehouse, a manufacturing bonded warehouse, a
vessel or aircraft, or a foreign-trade zone, the provisions of subpart O
of this part, with respect to losses of spirits after withdrawal without
payment of tax and to claims for remission of the tax thereon, shall be
applicable.
(72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066)
[T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975]
Return of Spirits to Bonded Premises
Sec. 252.115 General.
Spirits which have been lawfully withdrawn without payment of tax
under the provisions of this subpart for exportation, or for deposit in
a foreign-trade zone, a manufacturing bonded warehouse, or a customs
bonded warehouse, or for use on vessels and aircraft may, subject to the
requirements of Sec. 252.116, be returned:
(a) To the bonded premises of a distilled spirits plant for
redistillation; or
(b) To the bonded premises from which withdrawn, pending subsequent
removal for lawful purposes. However, such spirits may only be returned
before they are exported, deposited in a foreign-trade zone, a
manufacturing bonded warehouse, or a customs bonded warehouse, or laden
as supplies upon or used on vessels or aircraft, as the case may be.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365 as amended
(26 U.S.C. 5214, 5223); Sec. 3, Pub. L. 91-659, 84 Stat. 1365, as
amended (26 U.S.C. 5066))
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Sec. 252.116 Notice of return of spirits withdrawn without payment of tax.
If a proprietor of a distilled spirits plant desires to return
spirits to his plant as provided in Sec. 252.115, he shall file a notice
with the regional director (compliance) for the region in which the
plant is located. A copy of the notice shall be prepared for submission
to the customs official, as required by Sec. 252.117. The notice shall
be executed under the penalties of perjury and shall show:
(a) Name, address, and plant number of the distilled spirits plant
to which the spirits are to be returned.
(b) Name, address, and plant number of the distilled spirits plant
which packaged or bottled the spirits.
(c) Name, address, and plant number of the distilled spirits plant
from which the spirits were withdrawn.
(d) Name and address of the principal on the bond under which the
spirits were withdrawn.
(e) Serial number of the ATF Form 5100.11 and the date withdrawn.
(f) Present location of spirits to be returned.
(g) Kind of spirits to be returned.
(h) Number, kind, and serial numbers of the containers to be
returned. In case of bottled spirits, the number and size of the bottles
in each case.
(i) Total quantity in proof gallons of spirits to be returned.
(j) Reason for return of spirits.
(k) Disposition to be made of returned spirits, i.e., redistillation
or return to bonded storage.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]
[[Page 44]]
Sec. 252.117 Responsibility for return of spirits.
The principal on the bond under which the spirits were withdrawn
without payment of tax shall be responsible for arranging the return of
the spirits to the distilled spirits plant receiving them. The principal
or his agent shall submit a copy of the notice required by Sec. 252.116
to the appropriate customs official. If the spirits are returned before
the ATF Form 5100.11 has been filed with the customs official, the
principal shall submit the form with the notice. The customs officer
shall, if the spirits are eligible for return under Sec. 252.115, accept
the notice as authority for the return of the spirits to the distilled
spirits plant identified in the notice. The customs officer shall retain
the notice and shall mark each copy of ATF Form 5100.11 ``Canceled'',
note the date thereon, return both copies to the principal, and, if the
spirits are in customs custody, release them for return. The principal
shall retain one copy of the canceled ATF Form 5100.11 and file one copy
with the regional director (compliance) identified on the form.
(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]
Sec. 252.118 Receipt of spirits.
The receipt, gauge, and disposition of the distilled spirits at the
distilled spirits plant shall be in accordance with the applicable
provisions of subpart U of part 19 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]
Subpart F--Withdrawal of Wine Without Payment of Tax for Exportation,
Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a
Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded
Warehouse
Sec. 252.121 General.
Wine may, subject to this part, be withdrawn from a bonded wine
cellar, without payment of tax, for:
(a) Exportation;
(b) Use on the vessels and aircraft described in Sec. 252.21;
(c) Transfer to and deposit in a foreign-trade zone for exportation
or for storage pending exportation;
(d) Transfer to and deposit in a customs bonded warehouse as
provided in Sec. 252.27; or
(e) Transportation to and deposit in a manufacturing bonded
warehouse.
All such withdrawals shall be made under the applicable bond prescribed
in subpart D.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380; 19
U.S.C. 1309, 81c, 26 U.S.C. 5362, 7805; (sec. 201, Pub. L. 85-859. 72
Stat. 1381, 1382 (26 U.S.C. 5370, 5371)))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. ATF-88, 46
FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982]
Sec. 252.122 Application or notice, ATF Form 5100.11.
(a) Export, use on vessels and aircraft, transfer to a customs
bonded warehouse, and transfer to a foreign-trade zone. The exporter
shall, where he is not the proprietor of the bonded wine cellar from
which the wine is to be withdrawn, make application on ATF Form 5100.11
to the regional director (compliance) of the region in which the bonded
wine cellar is located, for approval of the withdrawal. Where the
exporter is the proprietor of the bonded wine cellar
[[Page 45]]
from which the wine is to be withdrawn, he shall, at the time of
withdrawal of the wine, prepare a notice of the withdrawal and shipment
on ATF For 5100.11. Prior approval by the regional director (compliance)
is not required when the withdrawal is by the proprietor of the bonded
wine cellar.
(b) Manufacturing bonded warehouse. Application for the withdrawal
of wine without payment of tax for transportation to and deposit in a
manufacturing bonded warehouse, shall be made by the proprietor of such
warehouse on ATF Form 5100.11. The proprietor shall forward all copies
of the application to the regional director (compliance) of the region
in which is located the bonded wine cellar from which the wine is to be
withdrawn, for approval prior to withdrawal of the wine.
(c) Action by regional director (compliance). Where, under the
provisions of paragraphs (a) and (b) of this section, an ATF Form
5100.11 is submitted to the regional director (compliance) for approval,
the regional director (compliance) shall, if satisfied that the
application is in order and that the applicant has on file a good and
sufficient bond, approve the application and forward it to the
proprietor of the premises from which the wines are to be withdrawn.
(d) Restriction on shipment. Where, under the provisions of
paragraphs (a) and (b) of this section, prior approval of ATF Form
5100.11 by the regional director (compliance) is required, the
proprietor of the bonded wine cellar may not ship the wine until the
approved ATF Forms 5100.11 have been received by him. In such cases, the
proprietor of the bonded wine cellar shall, on removal of the wines,
execute his certificate of removal on ATF Form 5100.11.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362))
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Editorial Note: For Federal Register citations affecting
Sec. 252.122, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.123 Export marks.
(a) General. In addition to the marks and brands required to be
placed on packages or cases of wine at the time they are filled under
the provisions of part 24 of this chapter, the proprietor shall mark the
word ``Export'' on the Government side of each case or Government head
of each container before removal from the bonded premises for any
exportation authorized under this subpart, including withdrawals under
26 U.S.C. 5362(c)(4).
(b) Exception. When containers are being removed to a contiguous
manufacturing bonded warehouse, the proprietor need not place the word
``Export'' on the containers if the regional director (compliance) finds
the omission will not jeopardize the revenue.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C.
5362, 7805))
[T.D. ATF-82, 46 FR 21158, Apr. 9, 1981, as amended by T.D. ATF-88, 46
FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982; T.D. ATF-299, 55 FR
25033, June 19, 1990]
Sec. 252.124 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of wines withdrawn without
payment of tax under this subpart shall be made under the provisions of
subpart M of this part.
(72 Stat. 1380; 26 U.S.C. 5362)
Sec. 252.125 Disposition of forms.
On removal of the wines from the premises of the bonded wine cellar,
the proprietor shall forward one copy of ATF Form 5100.11 to the
regional director (compliance), retain one copy for his files, and
deliver the original and remaining copy to the officer to whom the
shipment is consigned, or in whose care it is shipped, as required by
subpart M. Where the shipment is for delivery for use on aircraft, the
copy marked ``Consignee's Copy'', provided for in Sec. 252.122, shall be
forwarded to the airline company at the airport.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
[[Page 46]]
Sec. 252.126 Proprietor's report.
The records of the proprietor of the bonded wine cellar shall
reflect the quantity of wine removed without payment of tax under this
subpart, and he shall report the quantity of wine so removed on ATF F
5120.17.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-299, 55 FR 25033, June 19, 1990]
Sec. 252.127 Losses.
Where there has been a loss of wine while in transit from a bonded
wine cellar to a port of export, a foreign-trade zone, a vessel or
aircraft, a customs bonded warehouse, or a manufacturing bonded
warehouse, the provisions of subpart O of this part, with respect to
losses of wine after withdrawal without payment of tax and to claims for
remission of the tax thereon, shall be applicable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, 1382, (26 U.S.C. 5370, 5371))
[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]
Return of Wines to Bonded Wine Cellar
Sec. 252.130 General.
On application of the proprietor of a bonded wine cellar, wine which
has been lawfully withdrawn without payment of tax under the provisions
of this subpart for exportation, or for use on vessels and aircraft, or
for deposit in a foreign-trade zone, in a manufacturing bonded
warehouse, or in a customs bonded warehouse, may for good cause be
returned to the bonded wine cellar from which withdrawn, for storage
pending subsequent removal for lawful purposes. However, such wine must
be returned before being exported, laden as supplies or used aboard
vessels or aircraft, or deposited in a foreign-trade zone, in a
manufacturing bonded warehouse, or in a customs bonded warehouse, as the
case may be.
[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]
Sec. 252.131 Application for return of wines withdrawn without payment of tax.
Where a proprietor of a bonded wine cellar desires to return wines
to his bonded wine cellar as provided in Sec. 252.130, he shall submit a
written application, in duplicate, to the regional director (compliance)
for the region in which his premises are located, for approval of the
return of the wines. The application shall show.
(a) Name, address, and registry number of the bonded wine cellar.
(b) Name and address of the principal on the bond under which the
wines were withdrawn.
(c) Serial number of the ATF Form 5100.11 and the date withdrawn.
(d) Present location of wines to be returned.
(e) Kind of wines to be returned.
(f) Number, kind, and serial numbers of the containers to be
returned. In the case of bottled wines, the number and size of the
bottles in each case.
(g) Total quantity in wine gallons for each separate tax class of
wines to be returned.
(h) Reason for return of the wines.
The application shall be executed under the penalties of perjury. On
approval of the application the regional director (compliance) shall
return both copies to the proprietor, who, in turn, shall deliver them
to the exporter.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Sec. 252.132 Responsibility for return of wine.
The principal on the bond under which the wines were withdrawn
without payment of tax shall be responsible for arranging the return of
the wines to the bonded wine cellar from which they were withdrawn. In
case of emergency, the principal on the bond may arrange the return of
wines to bonded premises without an approved application, but such wines
shall be kept separate at the bonded premises and shall not be recorded
in the records and reports of
[[Page 47]]
the proprietor until an approved application for such return has been
obtained as provided in Sec. 252.131. Such principal or his agent shall
present to the appropriate customs official the two copies of the
approved application authorizing the return unless the wines are
returned before the ATF Form 5100.11 has been filed with the customs
official. The customs officer shall, if he finds that the wines are
eligible for return under Sec. 252.130, accept the approved application
as authority for the return of the wines to the bonded wine cellar noted
on the application and shall mark each copy of ATF Form 5100.11
``Canceled'', note the date thereon, affix a copy of the approved
application to each of the canceled ATF Forms 5100.11, return both ATF
Forms 5100.11 to the principal, and, where the wines are in his custody,
release them for return. The canceled ATF Forms 5100.11, with
attachments, shall be delivered by such principal or his agent to the
proprietor of the bonded wine cellar. When wines have been returned
before the ATF Forms 5100.11 were filed with customs officials, the two
copies of the approved application shall be submitted, by the principal
or his agent, to the proprietor of the bonded wine cellar who shall
cancel and date each copy of ATF Form 5100.11 and affix copies of the
approved application thereto.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Sec. 252.133 Disposition of forms.
On receipt of the wines at the bonded wine cellar, the proprietor
shall endorse, on each copy of the approved application to return the
wines, the date received, the total amount in wine gallons of each tax
class of wine returned, and affix his signature. He shall forward the
original ATF Form 5100.11, with attached application, to the regional
director (compliance) of the region in which his premises are located,
and retain the remaining copy for his files. The storage, disposition,
and records pertaining to such returned wines shall be in accordance
with the applicable provisions of part 240 of this chapter.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Subpart G--Removal of Beer and Beer Concentrate Without Payment of Tax
for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to
a Foreign-Trade Zone
Source: T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, unless otherwise
noted.
Sec. 252.141 General.
(a) Beer. Beer may, subject to this part, be removed from the
brewery without payment of tax for:
(1) Export to a foreign country;
(2) Use as supplies on the vessels and aircraft described in
Sec. 252.21; or
(3) Transfer to and deposit in a foreign-trade zone for exportation
or for storage pending exportation.
(b) Beer concentrate. Concentrate, produced from beer under the
provisions of subpart R of part 25 of this chapter may, subject to this
part, be removed from the brewery without payment of tax for:
(1) Export to a foreign country; or
(2) Transfer to and deposit in a foreign-trade zone for exportation
or for storage pending exportation.
(c) Bond. All removals of beer or beer concentrate will be made by
the brewer under the provisions of the brewer's bond, Form 5130.22 as
prescribed in Sec. 252.60.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
Sec. 252.142 Notice, Form 1689.
When a brewer intends to remove beer or beer concentrate without
payment of tax from a brewery for exportation or for transportation to
and deposit in a foreign-trade zone, or remove beer for use as supplies
on vessels and aircraft, the brewer shall prepare a notice on Form 1689
for each withdrawal. The brewer shall execute Form 1689 in
[[Page 48]]
quadruplicate, except when the shipment is for use on aircraft the
brewer shall execute an extra copy which will be marked ``Consignee's
Copy.''
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
Sec. 252.143 Containers.
(a) Beer. Beer being exported, used as supplies on vessels and
aircraft, or transferred to and deposited in a foreign-trade zone,
without payment of tax, may be removed in bottles, kegs, or bulk
containers.
(b) Beer concentrate. Concentrate may not be removed for export, or
for transfer to and deposit in a foreign-trade zone, in containers of
the kind ordinarily used by brewers for the removal of beer for
consumption or sale.
Sec. 252.144 Export marks.
(a) General Requirement. In addition to the marks and brands
required to be placed on containers of beer or beer concentrate under
the provisions of part 25 of this chapter, the brewer shall mark the
word ``Export'' on each container or case of beer, or the words ``Beer
concentrate for export'' on each container of beer concentrate, before
removal from the brewery for any exportation authorized under this
subpart.
(b) Exceptions. A brewer need not apply the mark ``Export'' on cases
of beer being exported under the following circumstances:
(1) When beer is being directly exported by the brewer, and the
brewer can furnish documentation (such as an ocean or air freight bill
of lading, or a foreign landing certificate) that the beer was directly
exported to a foreign country;
(2) When cased beer is transferred from a brewery to a foreign-trade
zone for export or for storage pending exportation; or
(3) When cased beer is exported to the military.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
Sec. 252.145 Consignment, shipment and delivery.
The consignment, shipment and delivery of beer or beer concentrate
removed from a brewery without payment of tax under this subpart will be
in accordance with the applicable provisions of subpart M of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))
Sec. 252.146 Disposition of forms.
On removal of the beer or beer concentrate withdrawn under the
provisions of this subpart, the brewer shall forward one copy of Form
1689 to the regional director (compliance), retain one copy for the
files, and deliver the original and remaining copy to the officer to
whom the shipment is consigned, or in whose care it is shipped, as
required by subpart M of this part. When the shipment is for delivery
for use on aircraft, the copy marked ``Consignee's Copy,'' provided for
in Sec. 252.142, will be forwarded to the airline company at the
airport.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
Sec. 252.147 Return of beer or beer concentrate.
Beer or beer concentrate removed without payment of tax under the
provisions of this subpart may be returned to be brewery from which
removed if lading of the beer or beer concentrate is delayed more than
the period provided in Sec. 252.262 or when the brewer has other good
cause for return. The brewer shall request the district director of
customs to release the beer or beer concentrate for return to the
brewery and, on such release, the district director of customs shall
endorse both copies of the appropriate Form 1689 to show the release of
the beer or beer concentrate and shall return the forms to the brewer.
On return of the beer or beer concentrate to the brewery, the brewer
shall record the quantity in the brewery daily records, mark the two
copies of Form 1689 returned by the district director of customs,
``Canceled--Returned to Brewery,'' and
[[Page 49]]
forward one copy to the regional director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended
(26 U.S.C. 5053, 5056))
Sec. 252.148 Brewer's report.
The brewer's records shall reflect the quantity of beer or beer
concentrate removed without payment of tax under this subpart, and the
brewer shall report the quantity of beer or beer concentrate so removed
on Form 5130.9. The total quantity of beer or beer concentrate involved
in all export shipments returned during any reporting period will be
reported as a separate entry on Form 5130.9.
(Approved by the Office of Management and Budget under control number
1512-0052)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))
[T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. ATF-345, 58
FR 40358, July 28, 1993]
Sec. 252.149 Losses.
When there has been a loss of beer or beer concentrate while in
transit from the brewery to a port for exportation, or for lading as
supplies on a vessel or aircraft, or to a foreign-trade zone, the
provisions of subpart O of this part, with respect to losses are
applicable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended
(26 U.S.C. 5051, 5053))
Sec. 252.150 Charges and credits on bond.
The removal of beer concentrate from the brewery without payment of
tax under this subpart will constitute a charge against the brewer's
bond, Form 5130.22, of an amount equal to the tax which would be due on
removal for consumption or sale, including penalties and interest, on
all beer used to produce the concentrate which is removed. The
satisfactory accounting for concentrate so removed will constitute a
credit to the bond.
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986]
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended
(26 U.S.C. 5051, 5053))
Subpart H--Withdrawal of Specially Denatured Spirits, Free of Tax, for
Exportation or Transfer to a Foreign-Trade Zone
Sec. 252.151 General.
Specially denatured spirits may, under this part, be withdrawn from
the bonded premises of a distilled spirits plant, free of tax, for:
(a) Exportation; or
(b) Transfer to and deposit in a foreign-trade zone for exportation
or for storage pending exportation.
All such withdrawals shall be made under a consent of surety on the
proprietor's operations or unit bond, as prescribed in Sec. 252.58(c).
(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Sec. 252.152 Notice, ATF Form 5100.11.
Notice of withdrawal of specially denatured spirits, as authorized
in Sec. 252.151 shall be made on ATF Form 5100.11 by the proprietor of
the distilled spirits plant from which the denatured spirits are to be
withdrawn., Upon removal of the denatured spirits from the bonded
premises, a copy of the form shall be submitted to the regional director
(compliance).
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Sec. 252.153 Withdrawal procedure.
The provisions of Secs. 252.93, 252.94, 252.98, 252.105, and 252.117
in respect of method of conveyance, authorized containers, gauging,
inspection, approval and shipment, report of removal, and disposition of
forms shall be applicable to specially denatured spirits to be withdrawn
under the provisions of this subpart.
(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)
[T.D. ATF-46, 42 FR 44774, Sept. 6, 1977]
Sec. 252.154 Export marks.
In addition to the marks and brands required to be placed on
packages and cases at the time they are filled under
[[Page 50]]
the provisions of part 19 of this chapter, the proprietor shall mark the
word ``Export'' on the Government side of each case or Government head
of each container before removal from the bonded premises for any
exportation authorized under this subpart.
(Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c);
sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))
[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981]
Sec. 252.155 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of specially denatured
spirits withdrawn free of tax under this subpart shall be made under the
provisions of subpart M of this part.
(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)
Sec. 252.156 Losses.
Where there has been a loss of specially denatured spirits while in
transit from the bonded premises of a distilled spirits plant to a port
of export or a foreign-trade zone, the exporter shall file claim for
allowance of the loss in accordance with the provisions of subpart O of
this part.
Return of Specially Denatured Spirits to Bonded Premises
Sec. 252.160 General.
Specially denatured spirits, which have been lawfully withdrawn free
of tax under the provisions of this part for exportation, or for deposit
in a foreign-trade zone, may, subject to the requirements of
Sec. 252.161, be returned:
(a) To the bonded premises of a distilled spirits plant for
redistillation; or
(b) To the bonded premises of any distilled spirits plant pending
subsequent lawful withdrawal free of tax. However, such specially
denatured spirits may only be returned before they are exported, or
deposited in a foreign-trade zone. If the specially denatured spirits
are to be returned to bonded premises for storage without
redistillation, the proprietor shall also execute a consent of surety
Form 1533 to extend the terms of his operations or unit bond to cover
the return and storage of such specially denatured spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]
Sec. 252.161 Notice of return of specially denatured spirits.
If a proprietor of a distilled spirits plant desires to return
specially denatured spirits to his plant as provided in Sec. 252.160, he
shall file a notice with the regional director (compliance) for the
region in which his plant is located. A copy of the notice shall be
prepared for submission to the customs official, as required by
Sec. 252.162. The notice shall be executed under the penalties of
perjury and shall show:
(a) Name, address, and plant number of the distilled spirits plant
to which the specially denatured spirits are to be returned.
(b) Name, address, and plant number of the distilled spirits plant
from which the specially denatured spirits were withdrawn.
(c) Serial number of the ATF Form 5100.11 and the date withdrawn.
(d) Present location of specially denatured spirits to be returned.
(e) Description of the specially denatured spirits--kind, serial
numbers of containers, and quantity in wine gallons.
(f) Reason for return of the specially denatured spirits.
(g) Disposition to be made of specially denatured spirits, i.e.
redistillation or return to processing on the bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979; T.D. ATF-198, 50
FR 8561, Mar. 1, 1985]
Sec. 252.162 Responsibility for return of specially denatured spirits.
The principal on the bond under which the specially denatured
spirits were withdrawn free of tax shall be responsible for arranging
the return of the spirits to the distilled spirits plant receiving them.
The principal or his agent shall submit a copy of the notice
[[Page 51]]
required by Sec. 252.161 to the appropriate customs official. If the
specially denatured spirits are returned before the ATF Form 5100.11 has
been filed with the customs official, the principal shall submit the
form with the notice. The customs officer shall, if the specially
denatured spirits are eligible for return under Sec. 252.160, accept the
notice as authority for the return of the specially denatured spirits to
the distilled spirits plant identified in the notice. The customs
officer shall retain the notice and shall mark each copy of ATF Form
5100.11 ``Canceled'', note the date thereon, return both copies to the
principal, and, if the spirits are in customs custody, release them for
return. The principal shall retain one copy of the canceled ATF Form
5100.11 and file one copy with the regional director (compliance)
identified on the form.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Sec. 252.163 Receipt of specially denatured spirits.
The receipt, gauge, and disposition of the specially denatured
spirits at the distilled spirits plant shall be in accordance with the
applicable provisions of subpart U of part 19 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended
(26 U.S.C. 5214, 5223))
[T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]
Subpart I--Exportation of Distilled Spirits With Benefit of Drawback
Sec. 252.171 General.
Distilled spirits manufactured, produced, bottled in bottles, packed
in containers, or packaged in casks or other bulk containers in the
United States on which an internal revenue tax has been paid or
determined, and which have been marked under the provisions of 27 CFR
part 19 and of this part, as applicable, especially for export with
benefit of drawback may be:
(a) Exported;
(b) Laden for use on the vessels or aircraft described in
Sec. 252.21; or
(c) Transferred to and deposited in a foreign-trade zone for
exportation or for storage pending exportation; or
(d) Transferred to and deposited in a customs bonded warehouse as
provided for in Sec. 252.26(b).
On receipt by the regional director (compliance) of required evidence of
exportation, lading for use, or transfer, there shall be allowed to the
bottler (or packager) of the spirits, drawback equal in amount to the
tax found to have been paid or determined on the spirits.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C.
5062); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
[25 FR 5734, June 23, 1960, as amended by T.D. 7112, 36 FR 8581, May 8,
1971. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.171, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Filing of Notice and Removal
Sec. 252.190 Notice, ATF Form 5110.30.
Notice of shipment of distilled spirits for export, for use as
supplies on vessels or aircraft, for deposit in a foreign-trade zone, or
for deposit in a customs bonded warehouse, shall be prepared by the
exporter on ATF Form 5110.30, in accordance with the instructions on the
form.
(48 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]
Sec. 252.191 [Reserved]
Sec. 252.192 Packages of distilled spirits to be gauged.
Except for spirits which may be tax determined on the basis of the
original gauge, spirits in packages which are to be removed for export
with benefit of drawback, shall be gauged by the distilled spirits plant
proprietor prior to preparation of notice on ATF Form 5110.30. When
spirits in packages are gauged, a package gauge record shall be prepared
by the proprietor, as provided in 27 CFR part 19, and a copy of
[[Page 52]]
the package gauge record shall be attached to each copy of ATF Form
5110.30 and considered a part of the claim.
(Approved by the Office of Management and Budget under control number
1512-0250 and 1512-0199)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]
Sec. 252.193 Export marks.
In addition to the marks and brands required to be placed on
packages or other bulk containers and cases under the provisions of part
19 of this chapter, the exporter shall mark the word ``Export'' on the
Government side of each case or Government head of each container before
removal for export, for use on vessels or aircraft, or for transfer to a
foreign-trade zone or a customs bonded warehouse.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C.
5062); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981]
Secs. 252.194-252.195 [Reserved]
Sec. 252.195a Claims on spirits tax determined before January 1, 1980.
The bottler or packager of the spirits shall compute the drawback
rate, unless the regional director (compliance) established a standard
drawback rate before January 1, 1980. The bottler or packager shall
complete parts II and III on both copies of ATF Form 5110.30. If a
standard drawback rate was established, the date of approval of the
formula and the number shall be shown in any available space in part II
of ATF Form 5110.30. The bottler or packager shall file one copy as the
claim for drawback of tax with the regional director (compliance) of the
region in which the claimant's premises are located, and retain one copy
on file. Each claim on ATF Form 5110.30 shall be supported by applicable
records and supporting documents are required by the instructions on the
form.
(Approved by the Office of Management and Budget under control number
1512-0250 and 1512-0199)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]
Sec. 252.195b Claims on spirits tax determined on and after January 1, 1980.
(a) Preparation. Claims for drawback of tax on spirits tax
determined on and after January 1, 1980, and withdrawn for any purpose
authorized by Sec. 252.171, shall be prepared in duplicate by the
bottler or packager on parts II and III of ATF Form 5110.30.
(b) Supporting documents. Each claim shall be supported by an
invoice, bill of lading or other document which identifies the date of
tax determination, unless the bill of lading required by Sec. 252.250
identifies this date. Additional supporting documents are required if
the claim covers distilled spirits products on which the claimed
drawback rate exceeds the rate of tax imposed by 26 U.S.C. 5001 or 7652
on each proof gallon or part thereof of distilled spirits produced in or
imported into the United States (e.g., a product containing alcoholic
flavoring materials on which drawback has been claimed by the
manufacturer of the material under 26 U.S.C. 5131-5134). For each such
product, the additional supporting documents shall consist of a copy of
each related dump and batch record, package gauge record as prescribed
in 27 CFR part 19, and/or bottling and packaging record. The regional
director (compliance) may also require these or other supporting
documents for any distilled spirits product.
(c) Filing. One copy of the claim, with supporting documents, if
required, shall be filed with the regional director
[[Page 53]]
(compliance). The bottler or packager shall retain the other copy on
file.
(Approved by the Office of Management and Budget under control number
1512-0198)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-212, 50
FR 34123, Aug. 23, 1985]
Sec. 252.196 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of distilled spirits removed
under this subpart for export, use on vessels or aircraft, transfer to a
customs bonded warehouse, or transfer to a foreign-trade zone, shall be
in accordance with the applicable provisions of subpart M of this part.
(72 Stat. 1336, 84 Stat. 1965; 26 U.S.C. 5062, 5066)
[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 252.197 Return of spirits withdrawn for export with benefit of drawback.
When notice is filed by an exporter as provided in Sec. 252.198,
spirits on which the tax has been paid or determined, and which were
withdrawn especially for export with benefit of drawback as provided in
Sec. 252.171, but which spirits have not been laden for export, laden
for use, or deposited in a customs bonded warehouse or foreign-trade
zone, may for good cause be returned under the applicable provisions of
this part and 27 CFR part 19:
(a) To the bonded premises of the distilled spirits plant for
purposes authorized under 26 U.S.C.; or
(b) To a wholesale liquor dealer; or
(c) To a taxpaid storeroom.
The export marks on spirits returned under this section shall be removed
by obliteration, relabeling or recasing.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-206, 50
FR 23956, June 7, 1985]
Sec. 252.198 Notice of return.
If an exporter desires to return spirits to a distilled spirits
plant, wholesale liquor dealer or taxpaid storeroom, as provided in
Sec. 252.197, he shall file a notice, executed under the penalties of
perjury, with the regional director (compliance) for the region in which
the claim for drawback of tax was filed. The notice shall be prepared in
triplicate for submission to the customs official as required in
Sec. 252.199. The notice shall show the:
(a) Name, address, and plant number of the distilled spirits plant
which packaged or bottled the spirits;
(b) Date and serial number of the ATF Form 5110.30 on which the
spirits were withdrawn;
(c) Present location of the spirits to be returned;
(d) Number, size and identification of the containers;
(e) Proof of spirits;
(f) Reason for the return; and
(g) Planned disposition of the returned spirits.
(Approved by the Office of Management and Budget under control number
1512-0206)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]
Sec. 252.199 Responsibility for return of spirits withdrawn for export with benefit of drawback.
The exporter shall be responsible for arranging the return of the
spirits under this subpart to the proprietor or wholesale liquor dealer
who will receive them. The exporter or his agent shall submit the
original and copies of the notice required by Sec. 252.198 to the
appropriate customs official. If the spirits are returned before ATF
Form 5110.30 has been filed with the customs official, the exporter
shall submit Form 5110.30 with the notice. The customs officer shall, if
the spirits are eligible for return under Sec. 252.197, accept the
notice as authority for the return of the spirits to the premises
identified in the notice. The customs official shall acknowledge receipt
on the notice, retain a copy, and return the original and one copy of
the notice to the exporter. The exporter shall retain the copy of the
notice and file the original of the notice with the regional
[[Page 54]]
director (compliance) identified thereon.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]
Subpart J [Reserved]
Subpart K--Exportation of Wine With Benefit of Drawback
Sec. 252.211 General.
Wines manufactured, produced, bottled in bottles packed in
containers, or packaged in casks or other bulk containers in the United
States on which an internal revenue tax has been paid or determined, and
which are filled on premises qualified under this chapter to package or
bottle wines, may, subject to this part, be:
(a) Exported;
(b) Laden for use on the vessels or aircraft described in
Sec. 252.21; or
(c) Transferred to and deposited in a foreign-trade zone for
exportation or for storage pending exportation.
On receipt by the regional director (compliance) of required evidence of
exportation, lading for use, or transfer, there shall be allowed a
drawback equal in amount to the tax found to have been paid or
determined on the wines.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C.
5062))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-51, 43 FR 24245, June 2, 1978]
Sec. 252.212 Persons authorized.
Persons who have qualified under this chapter as proprietors of
distilled spirits plants, bonded wine cellars, or taxpaid wine bottling
houses, and persons who are wholesale liquor dealers as defined in
section 5112, I.R.C., and have paid the required tax as a wholesale
liquor dealer, are authorized to remove wines under the provisions of
this subpart.
(72 Stat. 1336; 26 U.S.C. 5062)
Sec. 252.213 [Reserved]
Sec. 252.214 Notice and claim, Form 1582-A.
Claim for allowance of drawback of internal revenue taxes on wines
removed under the provisions of Sec. 252.211 and Sec. 252.212, shall be
prepared by the exporter on Form 1582-A, in quadruplicate: Provided,
That where the withdrawal is for use on aircraft, an extra copy, marked
``Consignee's Copy'', shall be prepared. Each Form 1582-A shall be
given, by the exporter, a serial number beginning with ``1'' for the
first day of January of each year and running consecutively thereafter
to December 31, inclusive.
(46 Stat. 690, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 26 U.S.C.
5062)
Sec. 252.215 Certificate of tax determination, Form 2605.
Every claim for drawback of tax on Form 1582-A shall be supported by
a certificate, Form 2605, which shall be executed, in duplicate, (a) by
the person who withdrew the wine from bond on tax determination,
certifying that all taxes have been properly determined on such wine, or
(b) where the wine was bottled or packaged after tax determination, by
the person who did such bottling or packaging, certifying that the wines
so bottled or packaged were received in taxpaid status and specifying
from whom they were so received. The regional director (compliance) may
require other evidence of tax payment whenever he deems it necessary. It
shall be the responsibility of the exporter to secure Form 2605,
properly executed, and to submit the original of such form to the
regional director (compliance) with whom the claim, Form 1582-A, is
filed. The exporter shall retain the copy of Form 2605 for his files.
(72 Stat. 1336; 26 U.S.C. 5062)
Sec. 252.216 Export marks.
In addition to the marks and brands required to be placed on
packages or other bulk containers and cases under the provisions of
parts 24 of this chapter, the exporter shall mark the word ``Export'' on
the Government side of each case or Government head of each
[[Page 55]]
container before removal for export, for use on vessels or aircraft, or
for transfer to a foreign-trade zone.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C.
5062))
[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981, as amended by T.D. ATF-299, 55
FR 25034, June 19, 1990; T.D. ATF-372, 61 FR 20725, May 8, 1996]
Sec. 252.217 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of wines removed under this
subpart shall be made under the provisions of subpart M of this part.
(72 Stat. 1336; 26 U.S.C. 5062)
Sec. 252.218 Disposition of Forms 1582-A.
On removal of the wines from the premises, the exporter shall
forward one copy of Form 1582-A to the regional director (compliance),
retain one copy for his files, and deliver the original and remaining
copy to the officer to whom the shipment is consigned, or in whose care
it is shipped, as required by subpart M of this part. Where the shipment
is for delivery for use on aircraft, the copy marked ``Consignee's
Copy'', provided for in Sec. 252.214, shall be forwarded to the airline
company at the airport.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336; 19
U.S.C. 1309, 81c, 26 U.S.C. 5062)
Sec. 252.219 Return of wine withdrawn for export with benefit of drawback.
When notice is filed by an exporter as provided in Sec. 252.220,
wine on which the tax has been paid or determined, and which was
withdrawn especially for export with benefit of drawback as provided in
Sec. 252.211, but which wine has not been laden for export, laden for
use, or deposited in a foreign-trade zone, may for good cause be
returned under the applicable provisions of this part and 27 CFR part
24:
(a) To a taxpaid storeroom at a bonded wine celler; or
(b) To a wholesale liquor dealer.
The export marks on wines returned under this section shall be removed
from the containers.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF-344, 58
FR 40355, July 28, 1993]
Sec. 252.220 Notice of return.
If an exporter desires to return wine to a bonded wine cellar or
wholesale liquor dealer as provided in Sec. 252.219, he shall file a
notice, executed under the penalties of perjury, with the regional
director (compliance) for the region in which the claim for drawback of
tax was filed. The notice shall be prepared in triplicate for submission
to the customs official as required in Sec. 252.220a. The notice shall
show the:
(a) Name, address, and registration number of the bonded wine cellar
from which withdrawn;
(b) Date and serial number of the Form 1582-A on which the wine was
withdrawn;
(c) Present location of the wine to be returned;
(d) Number, size and identification of the containers;
(e) Total wine gallons for each tax class of wine; and
(f) Reason for the return.
(Approved by the Office of Management and Budget under control number
1512-0292)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985; 50 FR 23410, June 4, 1985]
Sec. 252.220a Responsibility for return of wine withdrawn for export with benefit of drawback.
The exporter shall be responsible for arranging the return of wine
under this subpart to the proprietor or wholesale liquor dealer
receiving the wine. The exporter or his agent shall submit the original
and copies of the notice required by Sec. 252.220 to the appropriate
customs official. If the wine is returned before Form 1582-A has been
filed with the customs official, the exporter shall submit ATF Form
1582-A with the notice. The customs officer shall, if the wine is
eligible for return under Sec. 252.219, accept the notice as authority
[[Page 56]]
for the return of the wine to the premises identified in the notice. The
customs officer shall acknowledge receipt of the notice, retain a copy,
and return the original and one copy of the notice to the exporter. The
exporter shall retain the copy and file the original of the notice with
the regional director (compliance) identified thereon.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]
Subpart L--Exportation of Beer With Benefit of Drawback
Sec. 252.221 General.
Beer brewed or produced in the United States and on which the
internal revenue tax has been paid may, subject to this part, be:
(a) Exported;
(b) Delivered for use as supplies on the vessels and aircraft
described in Sec. 252.21; or
(c) Transferred to and deposited in a foreign-trade zone for
exportation or for storage pending exportation.
Claim for drawback of taxes found to have been paid may be filed only by
the producing brewer or his duly authorized agent. On receipt by the
regional director (compliance) of required evidence of such exportation,
delivery for use, or transfer, there shall be allowed a drawback equal
in amount to the tax found to have been paid on such beer.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19
U.S.C. 1309, 81c, 26 U.S.C. 5055)
Sec. 252.222 Claim, Form 1582-B.
Claim for allowance of drawback of internal revenue taxes on beer
brewed or produced in the United States shall be prepared on Form 1582-
B, in quadruplicate, as required by this part. Each Form 1582-B shall be
given, by the person initiating the form, a serial number beginning with
``1'' for the first day of January of each year and running
consecutively thereafter to December 31, inclusive.
(72 Stat. 1335; 26 U.S.C. 5055)
Sec. 252.223 Export marks.
In addition to the marks and brands required to be placed on kegs,
barrels, cases, crates or other packages under the provisions of part 25
of this chapter, the exporter shall mark the word ``Export'' on each
container or case before removal for export, for use on vessels or
aircraft, or for transfer to a foreign-trade zone.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C.
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C.
5055))
[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981, as amended by T.D. ATF-224, 51
FR 7700, Mar. 5, 1986]
Execution of Claims
Sec. 252.225 Removals of beer by brewer.
Where a brewer removes taxpaid beer from the brewery or from its
place of storage elsewhere for exportation, for lading for use as
supplies on vessels or aircraft, or for deposit in a foreign-trade zone,
he shall execute the notice and claim on Form 1582-B. On removal of the
beer for shipment the brewer shall file one copy of Form 1582-B with the
regional director (compliance) of his region, retain one copy for his
files, and immediately forward the original and one copy of the form:
(a) In case of shipments for export or for use as supplies on
vessels or aircraft, to the district director of customs at the port of
export; or
(b) In the case of shipments to the armed services of the United
States for export, to the commanding or supply officer to whom the
shipment is consigned; or
(c) In the case of shipments to a foreign-trade zone, to the customs
officer in charge of the zone.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19
U.S.C. 1309, 81c, 26 U.S.C. 5055)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.226 Removals of beer by agent on behalf of brewer.
Where proper power of attorney authorizing an agent to execute a
claim
[[Page 57]]
on behalf of the brewer has been filed with the regional director
(compliance), such agent may, for any of the purposes authorized in
Sec. 252.221, remove taxpaid beer from the brewery where produced or
from its place of storage elsewhere, and execute the notice and claim on
Form 1582-B on behalf of the brewer. On removal of the beer, such agent
shall dispose of Form 1582-B in accordance with the applicable procedure
set forth in Sec. 252.225.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19
U.S.C. 1309, 81c, 26 U.S.C. 5055)
Sec. 252.227 Removals of beer by persons other than the brewer or agent of the brewer.
Where there is a removal of taxpaid beer by a person other than the
brewer or the agent of the brewer for any of the purposes authorized in
Sec. 252.221, such person shall execute the notice, only, on Form 1582-
B. Where the removal consists of the products of more than one brewer,
separate Forms 1582-B shall be prepared for the products of each brewer.
On removal of the beer for shipment such person shall forward two copies
of Form 1582-B to the producing brewer, and immediately forward the
original and one copy of the form as prescribed in Sec. 252.225(a), (b),
or (c), as the case may be. On receipt of the two copies of Form 1582-B
from the exporter, the brewer shall, if he wishes to claim drawback on
the beer covered thereby, execute the claim for drawback on both copies
of the form, file one copy of the claim with the regional director
(compliance) of his region, and retain the remaining copy for his files.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19
U.S.C. 1309, 81c, 26 U.S.C. 5055)
Consignment, Shipment, and Delivery
Sec. 252.230 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of taxpaid beer removed
under this subpart shall be made under the provisions of subpart M of
this part.
(72 Stat. 1335; 26 U.S.C. 5055)
Subpart M--Shipment or Delivery for Export
Consignment
Sec. 252.241 Shipment for export, or for use on vessels.
All liquors and specially denatured spirits intended for export or
liquors intended for use as supplies on vessels shall be consigned to
the district director of customs at the port of exportation, or port of
lading for supplies on vessels, except that when the shipment is for
export to a contiguous foreign territory it shall be consigned to the
foreign consignee at destination in care of the district director of
customs at the port of export.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.242 Shipment for use on aircraft.
(a) Distilled spirits and wine. All distilled spirits and wines
intended for use on aircraft shall be consigned to the airline at the
airport from which the aircraft will depart in international travel, in
care of the district director of customs. On receipt of the distilled
spirits or wines they shall be stored at the airport under customs
custody until laden on aircraft.
(b) Beer. Beer intended for use on aircraft shall be consigned to
the district director of customs at the port of lading.
(48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 1309, 26
U.S.C. 5214, 5362)
[25 FR 5734, June 23, 1969, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.243 Shipment to armed services.
On removal of distilled spirits, wines, or beer for export to the
armed services of the United States, the shipment shall be consigned to
the commanding officer or supply officer at the supply base or other
place of delivery.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
[[Page 58]]
Sec. 252.244 Shipment to manufacturing bonded warehouse.
Distilled spirits and wines withdrawn for shipment to a
manufacturing bonded warehouse shall be consigned to the proprietor of
such warehouse in care of the customs officer in charge of the
warehouse.
(72 Stat. 1362, 1380; 26 U.S.C. 5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71725, Dec. 11, 1979]
Sec. 252.244a Shipment to a customs bonded warehouse.
Distilled spirits and wine withdrawn for shipment to a customs
bonded warehouse shall be consigned in care of the customs officer in
charge of the warehouse.
(Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066);
sec. 2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))
[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]
Sec. 252.245 Shipment to foreign-trade zone.
Where distilled spirits (including specially denatured spirits),
wines, or beer, are transferred to a foreign-trade zone for exportation
or for storage pending exportation, the shipment shall be consigned to
the Zone Operator in care of the customs officer in charge of the zone.
(48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 81c, 26 U.S.C.
5214, 5362)
Sec. 252.246 Delivery for shipment.
The proprietor or exporter may deliver the shipment directly to the
consignees designated in Secs. 252.241 through 252.245, or he may
deliver it to a carrier for transportation and delivery to such
consignees, or, when the exportation is to a contiguous foreign country,
to the foreign consignee.
(72 Stat. 1334, 1335, 1336, as amended, 1362, 1380; 26 U.S.C. 5053,
5055, 5062, 5214, 5362)
[T.D. 7002, 34 FR 1599, Feb. 1, 1969. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 252.247 Change in consignee.
Where a change of consignee is desired after the liquors (including
specially denatured spirits) have been removed from the shipping
premises, the exporter shall notify the appropriate officer to whom the
shipment is required by Secs. 252.241-252.245 to be consigned or in
whose care it is required to be shipped, and forward a copy of such
notification to the appropriate regional director (compliance). Such
notice shall identify the withdrawal or claim form, as the case may be,
covering the shipment.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
Bills of Lading
Sec. 252.250 Bills of lading required.
A copy of the export bill of lading covering transportation from the
port of export to the foreign destination, or a copy of the through bill
of lading to the foreign destination, if so shipped, covering the
acceptance of the shipment by a carrier for such transportation, shall
be obtained and filed by the claimant or exporter with the regional
director (compliance) with whom the application, notice, or notice and
claim is filed. Where the shipment consists of distilled spirits for
deposit in a customs bonded warehouse, or distilled spirits or wines,
for deposit in a foreign-trade zone, with benefit of drawback, and the
principal has filed bond, Form 2738, a copy of the transportation bill
of lading covering the shipment shall be obtained and filed by the
claimant or exporter with the regional director (compliance) with whom
the notice and claim is filed: Provided, That such transportation bill
of lading will not be required when delivery is made directly to the
foreign-trade zone or the customs bonded warehouse by the shipper. Bills
of lading shall be signed by the carrier or by an agent of the carrier
and shall contain the following minimum information:
(a) As to spirits specially denatured spirits, and wines:
(1) The name of the exporter (if different from the shipper),
(2) The name and address of the consignee (foreign consignee in case
of export or through bill of lading),
(3) The number of packages or cases,
(4) The serial number of the ATF Form 5100.11, 5110.30, or 1582-A,
as the case may be, and
[[Page 59]]
(5) The total quantity in wine gallons or liters,
(b) As to beer:
(1) The name of the shipper,
(2) The name and address of the consignee (foreign consignee in case
of export or through bill of lading), and
(3) The number and size of containers.
Where a copy of an export bill of lading or a copy of the through bill
of lading is required and is not obtainable, a certificate given by an
agent of such carrier, as prescribed in Sec. 252.253, may be procured
and transmitted by the claimant or exporter to the regional director
(compliance) with whom the application, notice, or notice and claim is
filed.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, 1335, 1336, as amended, 1362,
1380, (26 U.S.C. 5053, 5055, 5062, 5214, 5362); sec. 3(a), Pub. L. 91-
659, 84 Stat. 1965 (26 U.S.C. 5066))
[T.D. 7002, 34 FR 1599, Feb. 1, 1969, as amended by 36 FR 8583, May 8,
1971. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.250, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.251 Railway express receipts.
Where the exportation is to a contiguous foreign country and the
shipment is by railway express, a receipt issued by the railway express
agency may be accepted in lieu of an export bill of lading if the
receipt furnishes all of the information required in an export bill of
lading.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
Sec. 252.252 Air express or freight bills of lading.
Where the exportation is made by air express or air freight, a bill
of lading issued by the conveying airline is considered for the purpose
of this part to be an export bill of lading if it otherwise conforms to
the requirements of Sec. 252.250.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
Sec. 252.253 Certificate by export carrier.
A certificate, executed under the penalties of perjury, by an agent
or representative of the export carrier, showing actual exportation of
the liquors (including specially denatured spirits) may be furnished by
an exporter as evidence of exportation. The certificate shall contain a
description of the shipment, including the serial number of the
withdrawal form, or the claim and entry form, as the case may be, the
name of the exporter, the name of the consignee, the date received, the
place where received by such carrier, and the name of the carrier from
which received.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
Subpart N--Proceedings at Ports of Export
Sec. 252.261 Notice to district director of customs.
On arrival at the port of exportation, of distilled spirits
(including specially denatured spirits), wines, or beer, withdrawn or
shipped for exportation or for use on vessels or aircraft, the exporter
or his agent shall immediately notify the director of the port. At the
same time, or prior thereto, the exporter or his agent shall file with
the director two copies of the application, claim, or notice, ATF Form
5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, covering
the shipment: Provided, That where the shipment is for direct
exportation, such forms shall be filed at least six hours prior to
lading.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.261, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.262 Delay in lading at port.
If, on arrival of a shipment withdrawn for export without payment of
tax or free of tax, the exporting vessel is not prepared to receive the
shipment, the district director of customs may permit such shipment to
remain in possession of a carrier for a period
[[Page 60]]
not exceeding 30 days. Storage elsewhere for a like cause, and not
exceeding the same period, may be approved by the district director of
customs. In the event of further delay, the facts shall be reported to
the regional director (compliance) of the region from which the shipment
was made, who shall issue appropriate instructions concerning the
disposition of the shipment.
(72 Stat. 1334, 1362, 1380; 26 U.S.C. 5053, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.263 [Reserved]
Sec. 252.264 Lading for exportation.
On receipt of the notifcation required in Sec. 252.261, the district
director of customs shall deliver both copies of the application, claim,
or notice, ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the
case may be, covering the shipment, together with any forms which may be
attached thereto, to a customs officer for inspection and supervision of
lading. Such shipment shall be subject to the same requirements for
inspection and supervision of lading at the port of exportation as may
be required by Customs Regulations (19 CFR chapter I) in the case of
similar shipments of imported merchandise to be exported in customs
bond. When an inspection of the shipment is made before it is laden on
board the exporting carrier and such inspection discloses any
discrepancy, the customs officer shall make note of the nature and
extent of the discrepancy on each copy of the application, claim, or
notice, ATF Form 5110.11, 5110.30, 1582-A, 1582-B, or 1689, as the case
may be, and where the discrepancy involves one or more packages of
distilled spirits or wine, he shall prepare customs Form 6001 in
accordance with the instructions in Sec. 252.291, and attach the
original and copy of customs Form 6001 to the original and copy of the
appropriate transaction form. The forms shall be disposed of according
to the instructions thereon.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended,
1336, as amended, 1362, as amended, 1380, as amended (26 U.S.C. 5053,
5055, 5062, 5214, 5362))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]
Editorial Note: For Federal Register citations affecting
Sec. 252.264, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.265 Evidence of fraud.
If the customs inspection discloses evidence of fraud, the customs
officer shall detain the merchandise and notify the district director of
customs who shall report the facts forthwith to the regional director
(compliance) within whose region the port of export is located. The
regional director (compliance) shall make investigation and take such
action as the facts may warrant. Where the detained merchandise has been
withdrawn for transfer and deposit in a manufacturing bonded warehouse,
the merchandise shall be deemed not to have been deposited in said
warehouse, and the designated officer shall hold in abeyance the
processing of ATF Form 5100.11 until advised by the district director of
customs that the detained merchandise may be entered for deposit. Where
the detained merchandise has been withdrawn or entered for deposit in a
foreign-trade zone or a customs bonded warehouse, it shall be deemed to
not have been deposited in the zone or the warehouse and the customs
officer shall hold in abeyance the processing of the application,
notice, or claim, ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as
the case may be, and Zone Form D, until advised by the district director
of customs that the detained merchandise may be entered for deposit.
(48 Stat. 999, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380, 84
Stat. 1965; 19 U.S.C. 81c, 26 U.S.C. 5053, 5055, 5062, 5214, 5362, 5066)
[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-62, 44 FR 71725, Dec. 11, 1979]
[[Page 61]]
Sec. 252.266 Release of detained merchandise.
When any merchandise has been detained under the provisions of
Sec. 252.265, the district director of customs shall not release such
merchandise until he is advised so to do by the regional director
(compliance).
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 252.267 Exportation from interior port.
Where a shipment made under this part is to be exported to a
contiguous foreign country through a frontier port, and it is desired to
avoid the delay of customs inspection at such port, the shipment may,
subject to approval of the district director of customs, be entered for
exportation at an interior customs port. Subject to such approval, the
inspection and supervision of lading, and the affixing of customs seals,
shall be done by a customs officer in accordance with the provisions of
U.S. Customs regulations (19 CFR chapter I). On completion of the
lading, the seals shall be affixed and the customs officer shall execute
the certificate of lading on both copies of the application, notice, or
claim, ATF Form 5100.11, 5110.30, 1582-A, 1582-B or 1689, as the case
may be, and forward them, with attachments (if any), to the district
director of customs at the interior port of entry. The district director
of customs shall forward both copies of the form, with attachments (if
any), to the customs officer at the frontier port. When the customs
officer at the frontier port is satisfied that the shipment as described
on the appropriate form has been exported, he shall execute his
certificate on both copies of the form and return them with attachments
(if any), to the district director of customs at the interior port of
entry.
[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]
Sec. 252.268 Receipt for liquors for use on vessels or aircraft.
Where liquors are withdrawn or removed for use on vessels or
aircraft, the exporter shall procure and forward to the regional
director (compliance) with whom the application, notice, or notice and
claim is filed, a receipt executed under the penalties of perjury by the
master or other authorized officer of the vessel, steamship company, or
airline, as the case may be. The receipt shall give the number of
containers, the serial numbers of the containers (if any), and the
quantity received, and shall show that the liquors are in customs
custody and have been or will be laden on board the vessel or aircraft,
that they will be lawfully used on board the vessel or aircraft, and
that no portion of the shipment has been or will be unladen in the
United States or any of its territories or possessions. A receipt is not
required, in the case of any shipment for use on vessels, when the
liquors are laden on vessels of war, or, in cases other than supplies
for vessels employed in the fisheries, where the amount of the tax on
the liquors does not exceed $200. In the case of supplies for vessels
employed in the fisheries, compliance with the provisions of Sec. 252.22
is also required.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, as amended, 1362,
1380; 19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[T.D. 7002, 34 FR 1600, Feb. 1, 1969. Redesignated at 40 FR 16835, Apr.
15, 1975]
Sec. 252.269 Certification by district director of customs.
(a) Exportation. When the district director of customs is satisfied
that merchandise described on the application, notice, or claim, ATF
Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, has
been laden and cleared for export, he shall execute his certificate of
lading and clearance on both copies of the form.
(b) Distilled spirits and wines as supplies on vessels and aircraft.
When the district director of customs is satisfied that the distilled
spirits and wines described on ATF Form 5100.11, 5110.30, or 1582-A, as
the case may be, have been duly laden for use on vessels and aircraft,
and that proper accounting for such spirits or wines has been submitted
to him as required by this part, he shall execute his certificate of
lading for use on both copies of the form.
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(c) Disposition of forms. After executing his certificate, the
district director of customs shall forward the original of ATF Form
5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, with
attachments (if any), to the regional director (compliance) designated
on the form, and retain the remaining copy, with any attached forms, for
his files.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.269, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Receipt by Armed Services
Sec. 252.275 Receipt by armed services.
When liquors which have been withdrawn or removed for export to the
armed services of the United States are received at the supply base or
other designated place of delivery, the officer to whom consigned, or
other authorized supply officer, at the supply base or other place of
delivery shall enter the quantity of liquors received on both copies of
the application, notice, or claim, ATF Form 5100.11, 5110.30, 1582-A,
1582-B, or 1689, as the case may be. After signing the form, he shall
forward the original with attachments, if any, to the regional director
(compliance) designated on the form, and retain the other copy for his
records.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062,
5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979]
Lading for Use on Aircraft
Sec. 252.280 Distilled spirits and wines.
When an airline desires to withdraw distilled spirits or wines from
its stock being held at the airport under customs custody, for use on a
particular aircraft, a requisition in triplicate shall be prepared for
presentation to the customs officer. The requisition shall show the
flight number, the registry number of the aircraft on which the
distilled spirits or wines are to be laden, the country for which the
aircraft is to be cleared, the date of departure of the aircraft, and
the brand, kind, and quantity of distilled spirits or wines. Where the
distilled spirits or wines are contained in kits which have been
previously prepared while under customs custody, the kit number shall
also be shown on the requisition. Where the kits are not prepared and
the distilled spirits or wines are withdrawn for direct lading on
aircraft, the requisition shall be serially numbered in lieu of the
insertion of the kit number. When the distilled spirits or wines are
withdrawn and laden aboard the aircraft, the lading shall be verified by
the customs officer by an appropriate stamp or notation on the
requisition. One copy of the requisition shall be retained by the
customs officer who certifies to the lading for attachment to the
outgoing manifest. The other two copies shall be delivered to the
airline which shall retain both copies until the return of the flight.
In case any of the distilled spirits or wines are removed from the
aircraft on its return, they shall be returned to customs custody,
appropriate notation made on both copies of the requisition retained by
the airline and one copy shall be delivered to the customs officer for
attachment to the incoming manifest. The remaining copy shall be
retained by the airline.
(Approved by the Office of Management and Budget under control number
1512-0384)
(46 Stat. 690, as amended, 72 Stat. 1336, 1362, 1380; 19 U.S.C. 1309, 26
U.S.C. 5062, 5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]
Sec. 252.281 Certificate of use for distilled spirits and wines.
When all of the distilled spirits or wines represented by a single
application, notice, or claim, ATF Form 5100.11, 5110.30, or 1582-A, as
the case may be, have been withdrawn from customs custody and laden and
used on aircraft, the airline shall prepare a certificate of use on
which are itemized all the requisitions pertaining to such distilled
spirits or wines. The certificate shall be executed under the penalties
of perjury by an officer of the
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airline and shall show the name of the exporter, the entry number, the
brand and kind of distilled spirits or wines, and the number of bottles
to be accounted for; and, as to each requisition, the requisition (or
kit) number, the date laden, the registry number of the aircraft, the
country for which the aircraft was cleared, and the number of bottles
used. When completed, the certificate shall be presented to the customs
officer at the airport who shall then execute his certificate on both
copies of the appropriate application, notice, or claim, ATF Form
5100.11, 5110.30, or 1582-A, as the case may be, noting thereon any
exception, such as shortages or breakage. The customs officer shall then
attach the certificate of use to the copy of the appropriate form and
forward both copies of the form to the district director of customs.
(46 Stat. 690, as amended, 72 Stat. 1336, 1362, 1380; 19 U.S.C. 1309, 26
U.S.C. 5062, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb.
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note: For Federal Register citations affecting
Sec. 252.281, see the List of CFR Sections Affected in the Finding Aids
section of this volume.
Sec. 252.282 Beer.
When beer has been laden on board the aircraft for use as supplies,
the customs officer shall execute his certificate on both copies of the
Form 1582-B or Form 1689, as the case may be, forward the original to
the regional director (compliance) designated on the form, and retain
the copy for his files.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335; 19 U.S.C. 1309, 26
U.S.C. 5053, 5055)
Receipt in Manufacturing Bonded Warehouse
Sec. 252.285 Receipt in manufacturing bonded warehouse.
On receipt of the distilled spirits or wines, the related ATF Form
5100.11 (with any attachments), such inspection as is necessary will be
made to establish that the shipment corresponds with its description on
ATF Form 5100.11 (and any attachments) and customs Form 6001 will be
prepared according to Sec. 252.291. Any discrepancy disclosed by the
inspection and gauge will be noted on each copy of ATF Form 5100.11.
When the shipment corresponds with the description of ATF Form 5100.11
(and any attachments), the certificate of deposit will be executed on
both copies of ATF Form 5100.11 and the original of ATF Form 5100.11
(and any attachments) and the original of his customs Form 6001 will be
forwarded to the regional director (compliance). The remaining copies
shall be kept on file.
(Sec. 201. Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as amended
(26 U.S.C. 5214, 5362))
[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]
Receipt in Customs Bonded Warehouse
Sec. 252.286 Receipt in customs bonded warehouse.
On receipt of the distilled spirits or wine and the related ATF Form
5100.11 or 5110.30 as the case may be, the customs officer in charge of
the customs bonded warehouse shall make such inspection as is necessary
to establish to his satisfaction that the shipment corresponds with the
description thereof on the appropriate form. The customs officer shall
note on each copy of the Form 5100.11 or 5110.30, as the case may be,
any deficiency in quantity or discrepancy between the merchandise
inspected and that described on the form. Where the inspection discloses
no loss, or where a loss is disclosed and there is no evidence to
indicate fraud, the officer shall execute his certificate of deposit on
both copies of the form, forward the original to the regional regulatory
administrator, and retain the remaining copy for his files.
(Sec. 3(a), Pub. L. 91-659, 84 Stat. 1965 (26 U.S.C. 5066); sec. 2, Pub.
L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))
[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]
Receipt in Foreign-Trade Zone