[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR21.5]

[Page 474-475]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 21--FORMULAS FOR DENATURED ALCOHOL AND RUM--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 21.5  Denatured spirits for export.

    Spirits may be denatured in accordance with formulas prescribed by 
the government of a foreign country to which the denatured spirits will 
be exported. However, the denaturer must first apply for and obtain 
written permission from the appropriate ATF officer. The application 
shall be submitted to the appropriate ATF officer and shall contain the 
following information:
    (a) A complete list of ingredients for the spirits to be denatured.

[[Page 475]]

    (b) The exact amount of each ingredient to be used in denaturing the 
spirits.
    (c) A copy (accompanied by an English translation as necessary) of 
the law or regulations of the foreign country to which the denatured 
spirits will be exported, specifying the denatured spirits formulation 
prescribed by that country.