Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)

The Internal Revenue Code (IRC at 26 U.S.C. 7805 authorizes the Secretary to issue all needful regulations to implement the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 28 allow alcohol exporters to apply for prior TTB approval of alternate methods or procedures to, or emergency variances from, the requirements of that part, other than the giving of a bond or the payment of tax. Such applications provide alcohol exporters with operational flexibility and allow such exporters to meet emergency circumstances. TTB review of such applications is necessary to determine that the proposed alternative or variance would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

The latest form for Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7) expires 2022-08-31 and can be found here.