1513-0122 Laws and Regs.

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Formula and Process for Domestic and Imported Alcohol Beverages

1513-0122 Laws and Regs.

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1513-0122

26 U.S.C.

Sec. 5222. Production, receipt, removal, and use of distilling

materials

(a) Production, removal, and use

(1) No mash, wort, or wash fit for distillation or for the

production of distilled spirits shall be made or fermented in any

building or on any premises other than on the bonded premises of a

distilled spirits plant duly authorized to produce distilled spirits

according to law; and no mash, wort, or wash so made or fermented shall

be removed from any such premises before being distilled, except as

authorized by the Secretary; and no person other than an authorized

distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.

(2) Nothing in this subsection shall be construed to apply to--

(A) authorized operations performed on the premises of vinegar

plants established under part I of subchapter H;

(B) authorized production and removal of fermented materials

produced on authorized brewery or bonded wine cellar premises as

provided by law;

5042 or 5053(e); or

(D) fermented materials used in the manufacture of vinegar by

fermentation.

(b) Receipt

Under such regulations as the Secretary may prescribe, fermented

materials to be used in the production of distilled spirits may be

received on the bonded premises of a distilled spirits plant authorized

to produce distilled spirits as follows--

(1) from the premises of a bonded wine cellar authorized to

remove such material by section 5362(c)(6);

(2) beer conveyed without payment of tax from brewery premises,

beer which has been lawfully removed from brewery premises upon

determination of tax, or

(3) cider exempt from tax under the provisions of section

5042(a)(1).

The Secretary may by regulations provide for the removal from the

distilling system, and the addition to the fermented or unfermented

distilling material, of distilled spirits containing substantial

quantities of fusel oil or aldehydes, or other extraneous substances.

(d) Penalty

For penalty and forfeiture for unlawful production, removal, or use of material fit for distillation or for the production of distilled spirits, and for penalty and forfeiture for unlawful

production of distilled spirits, see sections 5601(a)(7), 5601(a)(8), and 5615(4).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1365; amended Pub. L. 94-455, title XIX, Secs. 1905(b)(6)(D), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95-458, Sec. 2(b)(4), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 96-39, title VIII, Sec. 807(a)(30), July 26, 1979, 93 Stat. 286; Pub. L. 105-34, title XIV, Sec. 1414(a), Aug. 5, 1997, 111 Stat. 1047.)

Sec. 5223. Redistillation of spirits, articles, and residues

(a) Spirits on bonded premises

The proprietor of a distilled spirits plant authorized to produce

distilled spirits may, under such regulations as the Secretary shall

prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises.

(b) Distilled spirits returned for redistillation

Distilled spirits which have been lawfully removed from bonded

premises free of tax or without payment of tax may, under such

regulations as the Secretary may prescribe, be returned for

redistillation to the bonded premises of a distilled spirits plant

authorized to produce distilled spirits.

Articles, containing denatured distilled spirits, which were

manufactured under the provisions of subchapter D or on the bonded

premises of a distilled spirits plant, and the spirits residues of

manufacturing processes related thereto, may be received, and the

distilled spirits therein recovered by redistillation, on the bonded

premises of a distilled spirits plant authorized to produce distilled

spirits, under such regulations as the Secretary may prescribe.

(d) Denatured distilled spirits, articles, and residues

Distilled spirits recovered by the redistillation of denatured

distilled spirits, or by the redistillation of the articles or residues

described in subsection (c), may not be withdrawn from bonded premises

except for industrial use or after denaturation thereof in the manner

prescribed by law.

(e) Products of redistillation

All distilled spirits redistilled on bonded premises subsequent to

production gauge shall be treated the same as if such spirits had been

originally produced by the redistiller and all provisions of this

chapter applicable to the original production of distilled spirits shall be applicable thereto. Any prior obligation as to taxes, liens, and bonds with respect to such distilled spirits shall be extinguished on redistillation. Nothing in this subsection shall be construed as

affecting any provision of law relating to the labeling of distilled

spirits or as limiting the authority of the Secretary to regulate the

marking, branding, or identification of distilled spirits redistilled

under this section.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1365; amended Pub. L. 89-44, title VIII, Sec. 805(d), (f)(8), (10), June 21, 1965, 79 Stat. 161, 162; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(31), July 26, 1979, 93 Stat. 286.)

Sec. 5232. Imported distilled spirits

(a) Transfer to distilled spirits plant without payment of tax

Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the

distilled spirits plant to which such spirits are transferred shall

become liable for the tax on distilled spirits withdrawn from customs

custody under this section upon release of the spirits from customs

custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.

(b) Withdrawals, etc.

Distilled spirits transferred pursuant to subsection (a)--

(1) may be redistilled or denatured only if of 185 degrees or

more of proof, and

(2) may be withdrawn for any purpose authorized by this

chapter, in the same manner as domestic distilled spirits.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90-630, Sec. 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91-659, Sec. 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94-455, title XIX, Sec. 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96-39, title VIII, Sec. 807(a)(33), July 26, 1979, 93 Stat. 286.)

Sec. 5361. Bonded wine cellar operations

In addition to the operations described in section 5351, the

proprietor of a bonded wine cellar may, subject to regulations

prescribed by the Secretary, on such premises receive taxpaid wine for

return to bond, reconditioning, or destruction; prepare for market and

store commercial fruit products and by-products not taxable as wines;

produce or receive distilling material or vinegar stock; produce (with

or without added wine spirits, and without added sugar) or receive on

wine premises, subject to tax as wine but not for sale or consumption as beverage wine, (1) heavy bodied blending wines and Spanish-type blending sherries, and (2) other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine

operations.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1380; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(43), July 26, 1979, 93 Stat. 287; Pub. L. 105-34, title XIV, Sec. 1416(b)(1), Aug. 5, 1997, 111 Stat. 1048.)

Sec. 5362. Removals of wine from bonded wine cellars

(d) Withdrawal free of tax of wine and wine products unfit for beverage

use

Under such regulations as the Secretary may deem necessary to

protect the revenue, wine, or wine products made from wine, when

rendered unfit for beverage use, on which the tax has not been paid or

determined, may be withdrawn from bonded wine cellars free of tax. The

wine or wine products to be so withdrawn may be treated with methods or

materials which render such wine or wine products suitable for their

intended use. No wine or wine products so withdrawn shall contain more

than 21 percent of alcohol by volume, or be used in the compounding of

distilled spirits or wine for beverage use or in the manufacture of any

product intended to be used in such compounding.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1380; amended Pub. L. 90-73, Sec. 1(a), Aug. 29, 1967, 81 Stat. 175; Pub. L. 94-455, title XIX, Secs. 1905(c)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(44), July 26, 1979, 93 Stat. 287; Pub. L. 96-601, Sec. 2(a), (b), Dec. 24, 1980, 94 Stat. 3495.)

Sec. 5386. Special natural wines

(a) In general

Special natural wines are the products made, pursuant to a formula

approved under this section, from a base of natural wine (including

heavy-bodied blending wine) exclusively, with the addition, before,

during or after fermentation, of natural herbs, spices, fruit juices,

aromatics, essences, and other natural flavorings in such quantities or

proportions as to enable such products to be distinguished from any

natural wine not so treated, and with or without carbon dioxide

naturally or artificially added, and with or without the addition,

separately or in combination, of pure dry sugar or a solution of pure

dry sugar and water, or caramel. No added wine spirits or alcohol or

other spirits shall be used in any wine under this section except as may be contained in the natural wine (including heavy-bodied blending wine) used as a base or except as may be necessary in the production of

approved essences or similar approved flavorings. The Brix degree of any solution of pure dry sugar and water used may be limited by regulations prescribed by the Secretary in accordance with good commercial practice.

(b) Cellar treatment

Special natural wines may be cellar treated under the provisions of

section 5382(a) and (c).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90-619, Sec. 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Sec. 5387. Agricultural wines

(a) In general

Wines made from agricultural products other than the juice of fruit

shall be made in accordance with good commercial practice as may be

prescribed by the Secretary by regulations. Wines made in accordance

with such regulations shall be classed as ``standard agricultural

wines''. Wines made under this section may be cellar treated under the

provisions of section 5382(a) and (c).

(b) Limitations

No wine spirits may be added to wines produced under this section,

nor shall any coloring material or herbs or other flavoring material

(except hops in the case of honey wine) be used in their production.

Wines from different agricultural commodities shall not be blended

together.

Sec. 5388. Designation of wines

(b) Other wines

Wines other than standard wines may be removed for consumption or

sale and be marked, transported, or sold only under such designation as

to kind and origin as adequately describes the true composition of such

products and as adequately distinguish them from standard wines, as

regulations prescribed by the Secretary shall provide.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-34, title IX, Sec. 910(a), Aug. 5, 1997, 111 Stat. 877; Pub. L. 109-432, div. A, title IV, Sec. 422(a), Dec. 20, 2006, 120 Stat. 2972.)

Sec. 5401. Qualifying documents

(a) Notice

Every brewer shall, before commencing or continuing business, file

with the officer designated for that purpose by the Secretary a notice

in writing, in such form and containing such information as the

Secretary shall by regulations prescribe as necessary to protect and

insure collection of the revenue.

(b) Bonds

Every brewer, on filing notice as provided by subsection (a) of his

intention to commence business, shall execute a bond to the United

States in such reasonable penal sum as the Secretary shall by regulation prescribe as necessary to protect and insure collection of the revenue. The bond shall be conditioned (1) that the brewer shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, including all beer removed for transfer to the brewery from other breweries owned by him as provided in section 5414; (2) that he shall pay or cause to be paid the tax on all beer removed free of tax for export as provided in section 5053(a), which beer is not exported or returned to the brewery; and (3) that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the production and sale of any beer aforesaid. Once in every 4 years, or whenever required so to do by the Secretary, the brewer shall execute a new bond or a continuation certificate, in the penal sum prescribed in pursuance of this section, and conditioned as above provided, which bond or continuation certificate shall be in lieu of any former bond or bonds, or former continuation certificate or certificates, of such brewer in respect to all liabilities accruing after its approval. If the contract of surety between the brewer and the surety on an expiring bond or continuation certificate is continued in force between the parties for a succeeding period of not less than 4 years, the brewer may submit, in lieu of a new bond, a certificate executed, under penalties of perjury, by the brewer and the surety attesting to continuation of the bond, which certificate shall constitute a bond subject to all provisions of law applicable to bonds given pursuant to this section.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1388; amended Pub. L. 91-673, Sec. 3(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Sec. 5555. Records, statements, and returns

(a) General

Every person liable to any tax imposed by this chapter, or for the

collection thereof, shall keep such records, render such statements,

make such returns, and comply with such rules and regulations as the

Secretary may prescribe.

(b) Authority to waive

Whenever in this chapter any record is required to be made or kept,

or statement or return is required to be made by any person, the

Secretary may by regulation waive, in whole or in part, such requirement when he deems such requirement to no longer serve a necessary purpose. This subsection shall not be construed as authorizing the waiver of the payment of any tax.

Whenever in this chapter any record is required to be made and

preserved by any person, the Secretary may by regulations authorize such person to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process, which accurately reproduces or forms a durable medium for so reproducing the original of such record and to retain such reproduction in lieu of the original. Every person who is authorized to retain such reproduction in lieu of the original shall, under such regulations as the Secretary may prescribe, preserve such reproduction in conveniently accessible files and make provision for examining, viewing, and using such reproduction the same as if it were the original. Such reproduction shall be treated and considered for all purposes as though it were the original record and all provisions of law applicable to the original shall be applicable to such reproduction. Such reproduction, or enlargement or facsimile thereof, shall be admissible in evidence in the same manner and under the same conditions as provided for the admission of reproductions, enlargements, or facsimiles of records made in the regular course of business under section 1732(b) of title 28 of the United States Code.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec. 454(c)(10), July 18, 1984, 98 Stat. 821.)

27 U.S.C.

Sec. 205. Unfair competition and unlawful practices

It shall be unlawful for any person engaged in business as a

distiller, brewer, rectifier, blender, or other producer, or as an

importer or wholesaler, of distilled spirits, wine, or malt beverages,

or as a bottler, or warehouseman and bottler, of distilled spirits,

directly or indirectly or through an affiliate:

(e) Labeling

To sell or ship or deliver for sale or shipment, or otherwise

introduce in interstate or foreign commerce, or to receive therein, or

to remove from customs custody for consumption, any distilled spirits,

wine, or malt beverages in bottles, unless such products are bottled,

packaged, and labeled in conformity with such regulations, to be

prescribed by the Secretary of the Treasury, with respect to packaging,

marking, branding, and labeling and size and fill of container (1) as

will prohibit deception of the consumer with respect to such products or the quantity thereof and as will prohibit, irrespective of falsity, such statements relating to age, manufacturing processes, analyses,

guarantees, and scientific or irrelevant matters as the Secretary of the Treasury finds to be likely to mislead the consumer; (2) as will provide the consumer with adequate information as to the identity and quality of the products, the alcoholic content thereof (except that statements of, or statements likely to be considered as statements of, alcoholic content of malt beverages are prohibited unless required by State law and except that, in case of wines, statements of alcoholic content shall be required only for wines containing more than 14 per centum of alcohol by volume), the net contents of the package, and the manufacturer or bottler or importer of the product; (3) as will require an accurate statement, in the case of distilled spirits (other than cordials, liqueurs, and specialties) produced by blending or rectification, if neutral spirits have been used in the production thereof, informing the consumer of the percentage of neutral spirits so used and of the name of the commodity from which such neutral spirits have been distilled, or in case of neutral spirits or of gin produced by a process of continuous distillation, the name of the commodity from which distilled; (4) as will prohibit statements on the label that are disparaging of a competitor's products or are false, misleading, obscene, or indecent; and (5) as will prevent deception of the consumer by use of a trade or brand name that is the name of any living individual of public prominence, or existing private or public organization, or is a name that is in simulation or is an abbreviation thereof, and as will prevent the use of a graphic, pictorial, or emblematic representation of any such individual or organization, if the use of such name or representation is likely falsely to lead the consumer to believe that the product has been indorsed, made, or used by, or produced for, or under the supervision of, or in accordance with the specifications of, such individual or organization: Provided, That this clause shall not apply to the use of the name of any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer, wholesaler, retailer, bottler, or warehouseman, of distilled spirits, wine, or malt beverages, nor to the use by any person of a trade or brand name used by him or his predecessor in interest prior to August 29, 1935; including regulations requiring, at time of release from customs custody, certificates issued by foreign governments covering origin, age, and identity of imported products: Provided further, That nothing herein nor any decision, ruling, or regulation of any Department of the Government shall deny the right of any person to use any trade name or brand of foreign origin not presently effectively registered in the United States Patent and Trademark Office which has been used by such person or predecessors in the United States for a period of at least five years last past, if the use of such name or brand is qualified by the name of the locality in the United States in which the product is produced, and, in the case of the use of such name or brand on any label or in any advertisement, if such qualification is as conspicuous as such name or brand.

It shall be unlawful for any person to alter, mutilate, destroy,

obliterate, or remove any mark, brand, or label upon distilled spirits,

wine, or malt beverages held for sale in interstate or foreign commerce

or after shipment therein, except as authorized by Federal law or except pursuant to regulations of the Secretary of the Treasury authorizing relabeling for purposes of compliance with the requirements of this subsection or of State law.

In order to prevent the sale or shipment or other introduction of

distilled spirits, wine, or malt beverages in interstate or foreign

commerce, if bottled, packaged, or labeled in violation of the

requirements of this subsection, (1) no bottler of distilled spirits, no producer, blender, or wholesaler of wine, or proprietor of a bonded wine storeroom, and no brewer or wholesaler of malt beverages shall bottle, and (2) no person shall remove from customs custody, in bottles, for sale or any other commercial purpose, distilled spirits, wine, or malt beverages, respectively, after such date as the Secretary of the Treasury fixes as the earliest practicable date for the application of the provisions of this subsection to any class of such persons (but not later than August 15, 1936, in the case of distilled spirits, and December 15, 1936, in the case of wine and malt beverages, and only after thirty days' public notice), unless, upon application to the Secretary of the Treasury, he has obtained and has in his possession a certificate of label approval covering the distilled spirits, wine, or malt beverages, issued by the Secretary in such manner and form as he shall by regulations prescribe: Provided, That any such bottler of distilled spirits, or producer, blender, or wholesaler of wine, or proprietor of a bonded wine storeroom, or brewer or wholesaler of malt beverages shall be exempt from the requirements of this subsection if, upon application to the Secretary, he shows to the satisfaction of the Secretary that the distilled spirits, wine, or malt beverages to be bottled by the applicant are not to be sold, or offered for sale, or shipped or delivered for shipment, or otherwise introduced, in interstate or foreign commerce. Officers of internal revenue are authorized and directed to withhold the release of distilled spirits from the bottling plant unless such certificates have been obtained, or unless the application of the bottler for exemption has been granted by the Secretary; and customs officers are authorized and directed to withhold the release from customs custody of distilled spirits, wine, and malt beverages, unless such certificates have been obtained. The District Courts of the United States, and the United States court for any Territory shall have jurisdiction of suits to enjoin, annul, or suspend in whole or in part any final action by the Secretary upon any application under this subsection; or

(Aug. 29, 1935, ch. 814, title I, Sec. 105, formerly Sec. 5, 49 Stat.

981; Feb. 29, 1936, ch. 105, Sec. 2, 49 Stat. 1152; June 25, 1936, ch.

804, 49 Stat. 1921; June 26, 1936, ch. 830, title V, Secs. 505, 506, 49

Stat. 1965, 1966; 1940 Reorg. Plan No. III, Sec. 2, eff. June 30, 1940,

5 F.R. 2108, 54 Stat. 1232; Apr. 20, 1942, ch. 244, Sec. 1(h), 56 Stat.

219; June 25, 1948, ch. 646, Sec. 32(b), 62 Stat. 991; May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107; renumbered title I, Sec. 105, and amended Pub. L. 100-690, title VIII, Sec. 8001(a)(1), (2), (b)(2), Nov. 18, 1988, 102 Stat. 4517, 4521; Pub. L. 106-113, div. B, Sec. 1000(a)(9) [title IV, Sec. 4732(b)(13)], Nov. 29, 1999, 113 Stat. 1536, 1501A-584.)

27 CFR

Sec. 5.26 Formula requirements.

(a) General. An approved formula is required to blend, mix, purify,

refine, compound, or treat spirits in a manner which results in a change of character, composition, class or type of the spirits. Form 5110.38 (27-B Supplemental) shall be filed in accordance with the instructions on the form and shall designate all ingredients and, if required, the process used. Any approved formula on Form 27-B Supplemental or Form 5110.38 shall remain in effect until revoked, superseded, or voluntarily surrendered. Any existing qualifying statements as to the rate of tax or the limited use of drawback flavors appearing on a Form 27-B Supplemental are obsolete.

(b) Change in formula. Any change in an approved formula shall

require the filing of a new Form 5110.38. After a change in a formula is approved, the original formula shall be surrendered to the appropriate TTB officer.

[T.D. ATF-62, 44 FR 71620, as amended by T.D. ATF-425, 65 FR 11891, Mar. 7, 2000]

Sec. 5.27 Formulas.

Formulas are required for distilled spirits operations which change

The character, composition, class or type of spirits as follows:

(a) The compounding of spirits through the mixing of any coloring,

flavoring, wine, or other material with distilled spirits;

(b) The manufacture of an intermediate product to be used

exclusively in other distilled spirits products on bonded premises;

which does not possess the taste, aroma, and characteristics generally

attributed to that class or type of distilled spirits; and, in the case

of straight whisky, results in the removal of more than 15 percent of

the fixed acids, volatile acids, esters, soluble solids, or higher

alcohols, or more than 25 percent of the soluble color;

(d) The mingling of spirits (including merchandise returned to bond) which differ in class or type of materials from which produced;

(e) The mingling of spirits stored in charred cooperage with spirits stored in plain or reused cooperage, or the mixing of spirits that have been treated with wood chips with spirits not so treated, or the mixing of spirits that have been subjected to any treatment which changes their character with spirits not so treated, unless it is determined that the composition of the spirits is the same, notwithstanding the storage in different kinds of cooperage or the treatment of a portion of the spirits;

(f) The use (except as authorized for production or storage

operations as provided by 27 CFR part 19) of any physical or chemical

process or any apparatus which accelerates the maturing of the spirits;

(g) The steeping or soaking of fruits, berries, aromatic herbs,

roots, seeds, etc., in spirits or wines;

(h) The artificial carbonating of spirits;

(i) The blending in Puerto Rico of spirits with any liquors

manufactured outside of Puerto Rico;

(j) The production of gin by--

(1) Redistillation over juniper berries and other natural aromatics, or the extracted oils of such, of spirits distilled at or above 190 degrees of proof, free from impurities, including spirits of such a nature recovered by redistillation of imperfect gin spirits; and

(2) Mixing gin with other spirits;

(k) The treatment of gin by--

(1) Addition or abstraction of any substance or material other than

pure water after redistillation in a manner that would change its class

and type designation; and

(2) Addition of any substance or material other than juniper berries or other natural aromatics, or the extracted oils of such, or pure water to the spirits, before or during redistillation, in a manner that would change its class and type designation;

(l) The production of vodka by--

(1) Treatment of neutral spirits with not less than one ounce of

activated carbon per 100 wine gallons of spirits;

(2) Redistillation of pure spirits so as to be without distinctive

character, aroma, taste, or color;

(3) Mixing with other spirits or with any other substance or

material except pure water, after production; and

(m) The recovery of spirits by redistillation from distilled spirits products containing other alcoholic ingredients and from spirits which have previously been entered for deposit. However, no formula shall be required for spirits redistilled into any type of neutral spirits other than vodka or spirits redistilled at less than 190 degrees of proof which lack the taste, aroma and other characteristics generally attributed to whisky, brandy, rum, or gin, and are designated as ``Spirits,'' preceded or followed by a word or phrase descriptive of the material from which produced. Such spirits redistilled on or after July 1, 1972, may not be designated ``Spirits Grain'' or ``Grain Spirits.''

(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.

981, as amended))

[T.D. ATF-198, 50 FR 8463, Mar. 1, 1985, as amended by T.D. ATF-259, 52

FR 41423, Oct. 28, 1987]

Sec. 5.28 Adoption of predecessor's formulas.

The adoption by a successor of approved Forms 5110.38 (27-B

Supplemental) shall be in the form of an application filed with the

appropriate TTB officer. The application shall list the formulas for

adoption by:

(a) Formula number,

(b) Name of product, and

The application shall clearly show that the predecessor has authorized

the use of his previously approved formulas by the successor.

Sec. 5.51 Label approval and release.

(a) Certificate of label approval. Bottled distilled spirits shall

not be released from Customs custody for consumption unless there is

deposited with the appropriate Customs officer at the port of entry the

original or a photostatic copy of an approved certificate of label

approval, TTB Form 5100.31.

(b) Release. If the original or photostatic copy of TTB Form 5100.31 has been approved, the brand or lot of distilled spirits bearing labels identical with those shown thereon may be released from U.S. Customs custody.

which are not labeled in conformity with certificates of label approval

issued by the appropriate TTB officer must be relabeled prior to release under the supervision of the Customs officers of the port at which the spirits are located.

(d) Statements of process. TTB Forms 5100.31 covering labels for gin bearing the word ``distilled'' as a part of the designation shall be accompanied by a statement prepared by the manufacturer, setting forth a step-by-step description of the manufacturing process.

(e) Cross reference. For procedures regarding the issuance, denial,

and revocation of certificates of label approval, as well as appeal

procedures, see part 13 of this chapter.

[T.D. ATF-66, 45 FR 40549, June 13, 1980, as amended by T.D. ATF-94, 46

FR 55097, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986; T.D.

ATF-359, 59 FR 42160, Aug. 17, 1994; T.D. ATF-406, 64 FR 2129, Jan. 13,

1999]

Sec. 7.31 Label approval and release.

(a) Certificate of label approval. No imported malt beverages in

containers shall be released from Customs custody for consumption unless there is deposited with the appropriate Customs officer at the port of entry the original or a photostatic copy of an approved certificate of label approval, TTB Form 5100.31.

(b) Release. If the original or photostatic copy of TTB Form 5100.31 has been approved, the brand or lot of imported malt beverages bearing labels identical with those shown thereon may be released from U.S. Customs custody.

which are not labeled in conformity with certificates of label approval

issued by the appropriate TTB officer must be relabeled, prior to

release, under the supervision and direction of the U.S. Customs

officers of the port at which the malt beverages are located.

(d) Formula and samples. The appropriate TTB officer may require an

importer to submit a formula for a malt beverage, or a sample of any

malt beverage or ingredients used in producing a malt beverage, prior to or in conjunction with the filing of a certificate of label approval on TTB Form 5100.31.

(e) Cross reference. For procedures regarding the issuance, denial,

and revocation of certificates of label approval, as well as appeal

procedures, see part 13 of this chapter.

[T.D. ATF-66, 45 FR 40552, June 13, 1980, as amended by T.D. ATF-94, 46

FR 55097, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986; T.D.

ATF-359, 59 FR 42160, Aug. 17, 1994; T.D. ATF-406, 64 FR 2129, Jan. 13,

1999; TTB T.D.-21, 70 FR 235, Jan. 3, 2005]

Sec. 19.324 Statement of production procedure or Form 5110.38.

(a) A statement of production procedure is required as provided in

Sec. 19.170 for the production of spirits from original sources or

substances.

(b) As provided in 27 CFR 5.27, an approved formula on Form 5110.38

is required for the redistillation of spirits in the production account.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as amended,

1395, as amended (26 U.S.C. 5201, 5222, 5223, 5555))

Sec. 24.80 General.

The proprietor shall, before production, obtain approval of the

formula and process by which special natural wine, agricultural wine,

and other than standard wine (except distilling material or vinegar

stock) are to be made. The formula must be prepared and filed on TTB F

5120.29, Formula and Process for Wine, in accordance with the

instructions on the form. A nonbeverage wine formula will show the

intended use of the finished wine or wine product. Any formula approved

under this section will remain in effect until revoked, superseded, or

voluntarily surrendered. Except for research, development, and testing,

no special natural wine, agricultural wine, or, if required to be

covered by an approved formula, wine other than standard wine may be

produced prior to approval by the appropriate TTB officer of a formula

covering each ingredient and process (if the process requires approval)

used in the production of the product. (Sec. 201, Pub. L. 85-859, 72

Stat. 1380, as amended, 1381, as amended, 1386, as amended, 1395, as

amended (26 U.S.C. 5361, 5367, 5386, 5387, 5555))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13684, Mar. 22, 1999]

Sec. 24.81 Filing of formulas.

The proprietor shall on each formula filed designate all ingredients and, if required, describe each process used to produce the wine. The addition or elimination of ingredients, changes in quantities used, and changes in the process of production, or any other change in an approved formula, will require the filing of a new TTB F 5120.29. After a change in formula is approved, the original formula must be surrendered to the appropriate TTB officer. The proprietor shall serially number each formula, commencing with ``1'' and continuing thereafter in numerical sequence. Nonbeverage wine formulas will be prefixed with the symbol ``NB.'' The appropriate TTB officer may at any time require the proprietor to file a statement of process in addition to that required by the TTB F 5120.29 or any other data to determine whether the formula should be approved or the approval continued. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1395, as amended (26 U.S.C. 5367, 5555))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13684, Mar. 22, 1999]

Sec. 24.82 Samples.

Except for vinegar and salted wine as defined in Sec. 24.215, the

proprietor shall submit under separate cover at the time of filing any

nonbeverage wine formula a 750 mL sample of the base wine used and a 750 mL sample of the finished wine or wine product. The latter sample will be considered representative of the finished product. Any material

change in the flavor or other characteristics of the finished product

from that of the approved sample will require the filing of a new

formula even though the ingredients may be the same. In addition, the

appropriate TTB officer may, at any time, require the proprietor to

submit samples of any wine or wine product made in accordance with an

approved formula or of any materials used in production. (Sec. 201, Pub. L 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312,

56 FR 31077, July 9, 1991; T.D. ATF-409, 64 FR 13684, Mar. 22, 1999]

Sec. 24.86 Essences produced on wine premises.

Wine, taxpaid spirits, or spirits withdrawn tax-free may be used in

the production of essences on wine premises. The description of the

process for producing the essence may be included as part of a formula

for the production of a formula wine or a separate formula may be filed

on TTB F5120.29. If a separate formula is filed for the essence, the

serial number of the formula by which it is produced will be shown in

the TTB F 5120.29 covering the formula wine in which it is to be used.

If an essence is to be made in quantities greater than required for

individual lots of formula wine, and stored on the premises, a separate

formula will be filed for the essence. Essences made on wine premises

with wine spirits withdrawn free of tax pursuant to 26 U.S.C. 5214(a)(5) may only be used in the production of a formula wine, and may not be removed from the premises where made. Essences made on wine premises with the use of tax-free spirits withdrawn free of tax pursuant to 26 U.S.C. 5214(a)(13) may only be used in the production of a nonbeverage wine or wine product and may not be removed from the premises where made. The TTB F 5120.29 for the production of an essence

is filed in the same manner as for the production of formula wine and a

sample of the essence produced will be at least four fluid ounces. (Sec. 201, Pub. L. 85-859, 72 Stat. 1386, as amended (26 U.S.C. 5386))

(Approved by the Office of Management and Budget under control number

1513-0010)

Sec. 24.87 Essences made elsewhere.

Before an essence not made on wine premises may be used in the

production of formula wine, the manufacturer of the essence shall obtain approval from the appropriate TTB officer. The request for approval will identify the essence by name or number and by the name of the manufacturer, and a sample of at least four fluid ounces of the essence will be submitted. However, a request for approval and submission of a sample is not required if the essence is made pursuant to approval of a formula on TTB F 5530.5, Formula and Process for Nonbeverage Product. Essences made under an approved formula on TTB F 5530.5 will be described on TTB F 5120.29 by showing the name of the manufacturer, the manufacturer's nonbeverage drawback formula number, and the date of approval by the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1386, as amended (26 U.S.C. 5386))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13683, Mar. 22, 1999]

Sec. 24.192 Process and materials.

In preparing still wine for the production of sparkling wine or

artificially carbonated wine, sugar and acid of the kinds and within the limitations prescribed in Sec. 24.182 may be added with yeast or yeast culture to acclimate the yeast and to facilitate the process of

secondary fermentation or to correct the wine. Fruit syrup, sugar, wine, wine spirits, and acid may be used in preparing a finishing dosage for sparkling wine or artificially carbonated wine provided the dosage does not exceed 10 percent by volume of the finished product. Where the proprietor desires to use more than 10 percent by volume finishing dosage, the proprietor shall file for a formula approval under Sec. 24.80. The fruit syrup, wine spirits and wine used will come from the same kind of fruit as the wine from which the sparkling wine or artificially carbonated wine is made. In the production of sparkling

wine or artificially carbonated wine, taxpaid wine spirits or wine

spirits withdrawn tax-free may be used. Tax-free wine spirits may only

be used in the production of sparkling wine or artificially carbonated

wine which is a natural wine. In the refermentation and finishing of a

sparkling wine, the acids and materials specifically authorized in Sec.

24.246 may be used. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5382))

(Approved by the Office of Management and Budget under control number

1513-0010)

Sec. 24.195 General.

Special natural wine is a flavored wine made on bonded wine premises from a base of natural wine. The flavoring added may include natural herbs, spices, fruit juices, natural aromatics, natural essences or other natural flavoring, in quantities or proportions such that the resulting product derives character and flavor distinctive from the base wine and distinguishable from other natural wine. Fruit juices may not be used to give to one natural wine the flavor of another but may be used with herbs or spices to produce a wine having a distinctive flavor. Caramel and sugar may be used in a special natural wine. However, the minimum 60 degrees Brix limitations prescribed in the definition of ``Liquid pure sugar'' and ``Invert sugar syrup'' in Sec. 24.10 do not apply to materials used in the manufacture of vermouth. Finished vermouth will contain a minimum of 80 percent by

volume natural wine. Heavy bodied blending wine and juice or concentrated fruit juice to which wine spirits have been added may be

used in the production of special natural wine pursuant to formula

approval. (Sec. 201, Pub. L. 85-859, 72 Stat. 1386, as amended (26

U.S.C. 5386))

(Approved by the Office of Management and Budget under control number

1513-0010)

Sec. 24.196 Formula required.

Before producing any special natural wine, the proprietor shall

receive approval of the formula by which it is to be made as provided by Sec. 24.80. Any change in a formula will be approved in advance as

provided by Sec. 24.81. (Sec. 201, Pub. L. 85-859, 72 Stat. 1386, as

amended (26 U.S.C. 5386))

(Approved by the Office of Management and Budget under control number

1513-0010)

Sec. 24.198 Blending.

Special natural wine may be blended with other special natural wine

of the same class and kind, and with heavy bodied blending wine, or

natural wine of the same kind of fruit, in the further production of

special natural wine. The blending of special natural wines produced

under different formulas requires the filing and approval of a formula

authorizing a blending; however, where two or more formulas have been

approved for the production of special natural wine of the same type,

e.g., producing a sweet vermouth by blending sweet vermouths produced

under two or more approved formulas, the submission and approval of an

additional formula is not required. (Sec. 201, Pub. L. 85-859, 72 Stat.

1386, as amended (26 U.S.C. 5386))

(Approved by the Office of Management and Budget under control number

1513-0010)

Sec. 24.201 Formula required.

Before producing any agricultural wine, the proprietor shall obtain

an approval of the formula and process by which it is to be made

pursuant to the provisions of Sec. 24.80. Any change in a formula will

be approved in advance as provided by Sec. 24.81. (Sec. 201, Pub. L.

85-859, 72 Stat. 1386, as amended (26 U.S.C. 5387))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13685, Mar. 22, 1999]

Sec. 24.211 Formula required.

The proprietor who desires to produce wine other than standard wine

shall first obtain approval of the formula by which it is to be made,

except that no formula is required for distilling material or vinegar

stock. The formula is filed as provided by Sec. 24.80. Any change in

the formula will be approved in advance as provided by Sec. 24.81.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1387, as amended (26 U.S.C. 5388))

(Approved by the Office of Management and Budget under control number

1513-0010)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13685, Mar. 22, 1999]

Sec. 24.214 Spanish type blending sherry.

Blending wine made with partially caramelized grape concentrate may

be produced, stored, and handled on, or transferred in bond between,

bonded wine premises, or removed upon payment of tax, not for sale or

consumption as beverage wine. Wine of a high solids content and dark in

color, produced under this section, is designated ``Spanish Type

Blending Sherry.'' Upon removal, the shipping containers will be marked

with the applicable designation and the legend ``Not for Sale or

Consumption as Beverage Wine.'' Spanish type blending sherry is not

standard wine and may not be blended with standard wine except pursuant

to an approved formula or in the further production of this type of

wine. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as

amended, 1387, as amended (26 U.S.C. 5361, 5388))

(Approved by the Office of Management and Budget under control numbers

1513-0010 and 1513-0092)

Sec. 25.53 Submissions of samples of fermented products.

The appropriate TTB officer may, at any time, require you to submit

samples of:

(a) Cereal beverage, sak[eacute], or any fermented product produced

at the brewery,

(b) Materials used in the production of cereal beverage,

sak[eacute], or any fermented product; and

conjunction with the filing of a formula.

(26 U.S.C. 5415, 5555, 7805(a))

Sec. 25.55 Formulas for fermented products.

(a) For what fermented products must a formula be filed? You must

file a formula for approval by TTB if you intend to produce:

(1) Any fermented product that will be treated by any processing,

filtration, or other method of manufacture that is not generally

recognized as a traditional process in the production of a fermented

beverage designated as ``beer,'' ``ale,'' ``porter,'' ``stout,''

``lager,'' or ``malt liquor.'' For purposes of this paragraph:

(i) Removal of any volume of water from beer, filtration of beer to

substantially change the color, flavor, or character, separation of beer into different components, reverse osmosis, concentration of beer, and ion exchange treatments are examples of non-traditional processes for which you must file a formula.

(ii) Pasteurization, filtration prior to bottling, filtration in

lieu of pasteurization, centrifuging for clarity, lagering, carbonation, and blending are examples of traditional processes for which you do not need to file a formula.

(iii) If you have questions about whether or not use of a particular process not listed in this section requires the filing of a formula, you may request a determination from TTB in accordance with paragraph (f) of this section.

(2) Any fermented product to which flavors or other nonbeverage

ingredients (other than hop extract) containing alcohol will be added.

(3) Subject to paragraph (f) of this section, any fermented product

to which coloring or natural or artificial flavors will be added.

(4) Subject to paragraph (f) of this section, any fermented product

to which fruit, fruit juice, fruit concentrate, herbs, spices, honey,

maple syrup, or other food materials will be added.

(5) Sak[eacute], including flavored sak[eacute] and sparkling

sak[eacute].

(b) Are separate formulas required for different products? (1) You

must file a separate formula for approval for each different fermented

product for which a formula is required.

(2) You may file a formula for a beer base to be used in the

production of one or more other fermented products. The beer base must

conform to the standards set forth in Sec. 25.15.

(c)(2) of this section, you may not produce a fermented product for

which a formula is required until you have filed and received approval

of a formula for that product.

(2) You may, for research and development purposes (including

consumer taste testing), produce a fermented product without an approved formula, but you may not sell or market this product until you receive approval of the formula for it.

(d) How long is my formula approval valid? Your formula approved

under this section remains in effect until: you supersede it with a new

formula; you voluntarily surrender the formula; TTB cancels or revokes

the formula; or the formula is revoked by operation of law or

regulation.

(e) Are my previously approved statements of process valid? Your

statements of process approved before January 3, 2006 are considered

approved formulas under this section, provided that any finished product that could be made under the statement of process would be in compliance with the provisions of this part. You do not need to submit a formula for approval if a statement of process that remains valid covers the product.

(f) Determinations by TTB regarding specific processes and

ingredients. (1) The appropriate TTB officer may determine whether or

not use of a process not listed in paragraph (a)(1) of this section

requires you to file a formula for approval. The appropriate TTB officer may also exempt the use of a particular coloring, flavoring, or food material from the formula filing requirement of paragraph (a)(3) or paragraph (a)(4) of this section upon a finding that the coloring,

flavoring, or food material in question is generally recognized as a

traditional ingredient in the production of a fermented beverage

designated as ``beer,'' ``ale,'' ``porter,'' ``stout,'' ``lager,'' or

``malt liquor.''

(2) You may request a determination from TTB on whether or not the

use of a process not listed in paragraph (a)(1) of this section will

require the filing of a formula or whether the use of a particular

coloring, flavoring or food material may be exempted from the formula

filing requirement of paragraph (a)(3) or paragraph (a)(4) of this

section. You should mail your request to the Assistant Chief,

Advertising, Labeling and Formulation Division, Alcohol and Tobacco Tax

and Trade Bureau, 1310 G Street, NW., Washington, DC 20220.

(i) When requesting a determination as to whether a process is

subject to the formula filing and approval requirement, the request must include:

(A) A detailed description of the proposed process;

(B) Evidence establishing that the proposed process is generally

recognized as a traditional process in the production of a fermented

beverage designated as ``beer,'' ``ale,'' ``porter,'' ``stout,'' ``lager,'' or ``malt liquor''; and

production of a fermented product.

(ii) When requesting an exemption from the formula filing

requirement in paragraph (a)(3) or paragraph (a)(4) of this section

regarding coloring, flavoring, or food material ingredients, the request must include the following information:

(A) A description of the proposed ingredient;

(B) Evidence establishing that the proposed ingredient is generally

recognized as a traditional ingredient in the production of a fermented

beverage designated as ``beer,'' ``ale,'' ``porter,'' ``stout,''

``lager,'' or ``malt liquor''; and

production of a fermented product.

Sec. 25.56 Filing of formulas.

(a) What are the general requirements for filing a formula? (1) You

must file your formula in writing. Your formula must identify each

brewery where the formula applies by including each brewery name,

address, and registry number.

(2) You must serially number each formula, commencing with ``1'' and continuing in numerical sequence.

(3) You must date and sign each formula.

(4) You must file two copies of each formula with TTB.

(b) Where do I file a formula? File your formula with the Assistant

Chief, Advertising, Labeling and Formulation Division, Alcohol and

Tobacco Tax and Trade Bureau, 1310 G Street, NW., Washington, DC 20220.

(26 U.S.C. 5401, 7805)

Sec. 25.57 Formula information.

(a) Ingredient information. (1) For each formula you must list each

separate ingredient and the specific quantity used, or a range of

quantities used. You may include optional ingredients in a formula if

they do not impact the labeling or identity of the finished product.

(2) For fermented products containing flavorings you must list for

each formula: The name of the flavor; the product number or TTB drawback number and approval date of the flavor; the name and location (city and State) of the flavor manufacturer; the alcohol content of the flavor; and the point of production at which the flavor was added (that is, before, during, or after fermentation).

(3) For formulas that include the use of flavors and other

nonbeverage ingredients containing alcohol, you must explicitly

indicate:

(i) The volume and alcohol content of the beer base;

(ii) The maximum volumes of the flavors and other nonbeverage

ingredients containing alcohol to be used;

(iii) The alcoholic strength of the flavors and other nonbeverage

ingredients containing alcohol;

(iv) The overall alcohol contribution to the finished product

provided by the addition of any flavors or other nonbeverage ingredients containing alcohol. You are not required to list the alcohol contribution of individual flavors and other nonbeverage ingredients containing alcohol. You may state the total alcohol contribution from these ingredients to the finished product; and

(v) The final volume and alcohol content of the finished product.

(b) Process information. For each formula you must describe in

detail each process used to produce a fermented beverage.

content of the fermented product after fermentation and the alcohol

content of the finished product.

(d) Beer base formulas. You must refer in your formula to any

approved formula number that covers the production of any beer base used in producing the formula product. If the beer base was produced by

another brewery of the same ownership, you must also provide the name

and address or name and registry number of that brewery.

(e) Additional information. The appropriate TTB officer may at any

time require you to file additional information concerning a fermented

product, ingredients, or processes, in order to determine whether a

formula should be approved or disapproved or whether the approval of a

formula should be continued.

(26 U.S.C. 5415, 5555, 7805(a))

Sec. 25.58 New and superseding formulas.

(a) New formulas. Except as otherwise provided in paragraph (b) of

this section, you must file a new formula (with a new formula number)

for approval by TTB if you--

(1) Create an entirely new fermented product that requires a

formula;

(2) Add new ingredients to an existing formulation;

(3) Delete ingredients from an existing formulation;

(4) Change the quantity of an ingredient used from the quantity or

range of usage in an approved formula;

(5) Change an approved processing, filtration, or other special

method of manufacture that requires the filing of a formula; or

(6) Change the contribution of alcohol from flavors or ingredients

that contain alcohol.

(b) Superseding formulas. You may file a superseding formula,

instead of a new formula, if you have made any change listed in

paragraphs (a)(2) through (a)(6) of this section and that change is not

of a type that would require a holder of a certificate of label approval to file a new application for label approval on TTB Form 5100.31.

(1) A superseding formula replaces an existing formula, and you

should file one only if you do not intend to use the existing formula

any more. A superseding formula must be filed with TTB for approval.

When TTB approves a superseding formula, TTB will cancel your previous

formula.

(2) You may use the same formula number for a superseding formula

that you used for the formula the superseding formula replaces, but you

must annotate the formula number to indicate it is a superseding formula number. (For example, ``Formula 2, superseding.'')

follow the procedures and other requirements of Sec. Sec. 25.56 and

25.57.

Sec. 26.50 Formulas for liquors.

Source: 44 FR 71709, Dec. 11, 1979, unless otherwise noted.

(a) Distilled spirits products. Except for products which are exempt from tax, as specified in Sec. 26.36, formulas are required by part 5 of this chapter for distilled spirits products shipped to the United States from Puerto Rico. If a formula is submitted to cover only the production of spirits which are to be transferred to the bonded premises of a DSP under 26 U.S.C. 5232, the formula shall include a statement to that effect. If any product contains liquors made outside of Puerto Rico, the country of origin for each such liquor shall be stated on the formula. These formulas shall be submitted on TTB Form 5110.38, in accordance with Sec. 26.54.

(b) Wine. Persons in Puerto Rico who ship wine to the United States

shall comply with the formula requirements of 27 CFR part 240. If any

wine contains liquors made outside of Puerto Rico, the country of origin for each such liquor shall be stated on the formula. All formulas required by this paragraph shall be submitted on TTB Form 698 Supplemental, in accordance with Sec. 26.54.

(Approved by the Office of Management and Budget under control number

1513-0046)

[T.D. ATF-198, 50 FR 8549, Mar. 1, 1985. Redesignated and amended by

T.D. ATF-459, 66 FR 38551, July 25, 2001]

Sec. 26.54 Filing and disposition of formulas.

Formulas required by this subpart must be submitted, and disposed

of, in accordance with the instructions on the prescribed TTB form. The

applicant shall maintain copies of approved formulas available for

examination by revenue agents.

[ T.D. ATF-451, 66 FR 21669, May 1, 2001]

Sec. 26.197 Furnishing formula to consignee.

Prior to the first shipment, the person shipping the spirits to the

United States shall furnish a reproduced copy of the approved formula covering such spirits to the appropriate TTB officer, and to the proprietor of each distilled spirits plant to receive the spirits.

(Approved by the Office of Management and Budget under control number

1513-0046)

[T.D. ATF-198, 50 FR 8551, Mar. 1, 1985, as amended by T.D. ATF-451, 66

FR 21670, May 1, 2001]

Sec. 26.220 Formulas for liquors.

Source: T.D. ATF-62, 44 FR 71715, Dec. 11, 1979, unless otherwise

noted.

(a) Distilled spirits products. Persons in the Virgin Islands who

ship distilled spirits beverage products to the United States shall

comply with the formula requirements of part 5 of this chapter. If any

product contains liquors made outside of Virgin Islands, the country of

origin for each such liquor shall be stated on the formula. All formulas required by this paragraph shall be submitted on TTB Form 5110.38, in accordance with Sec. 26.224.

(b) Wine. Persons in the Virgin Islands who ship wine to the United

States shall comply with the formula requirements of part 240 of this

chapter. If any wines contains liquors made outside of the Virgin

Islands, the country of origin for each such liquor shall be stated on

the formula. All formulas required by this paragraph shall be submitted

on TTB Form 698 Supplemental, in accordance with Sec. 26.224.

[T.D. ATF-62, 44 FR 71715, Dec. 11, 1979, as amended by T.D. ATF-198, 50 FR 8552, Mar. 1, 1985. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]

Sec. 26.224 Filing and disposition of formulas.

Formulas required by this subpart must be submitted, and disposed

of, in accordance with the instructions on the prescribed TTB form. The

applicant shall maintain copies of approved formulas available for

examination by insular agents.

[T.D. ATF-451, 66 FR 21670, May 1, 2001]

File Type	application/msword
File Title	From the U
Author	TTB
Last Modified By	TTB
File Modified	2009-03-30
File Created	2009-03-27