[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: 27CFR25.52]

[Page 620-621]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 25--BEER--Table of Contents
 
                   Subpart F--Miscellaneous Provisions
 
Sec. 25.52  Variations from requirements.

    (a) Exceptions to construction, equipment and methods of operations 
(1) General. The appropriate ATF officer may approve details of 
construction, equipment or methods of operations, in lieu of those 
specified in this part. The brewer shall show that it is impracticable 
to conform to the prescribed specification, and that the proposed 
variance:
    (i) Will afford the protection to the revenue intended by the 
specifications in this part;
    (ii) Will not hinder the effective administration of this part, and
    (iii) Is not contrary to any provision of law.
    (2) Application. A brewer who proposes to employ methods of 
operations or construction or equipment other than as provided in this 
part shall submit an application to the appropriate ATF officer. The 
application will describe the proposed variation and state the need for 
it. The brewer shall submit drawings or photographs if necessary to 
describe the proposed variation.
    (3) Approval by appropriate ATF officer. The appropriate ATF officer 
may approve the use of an alternate method or procedure if:
    (i) The brewer 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.
    (4) Exceptions. The appropriate ATF officer may not authorize an 
alternate method or procedure relating to the giving of any bond, or to 
the assessment, payment, or collection of tax.
    (5) Conditions of approval. A brewer may not employ an alternate 
method or procedure until the appropriate ATF officer has approved its 
use. The brewer 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, a brewer may apply to the appropriate ATF officer for 
a variation from the requirements of this part relating to construction, 
equipment, and methods of operation. The brewer shall describe the 
proposed variation and set forth the reasons for using it.
    (2) Approval. The appropriate ATF officer may approve an emergency 
variation from requirements if:
    (i) An emergency exists;
    (ii) The variation from the requirements is necessary;

[[Page 621]]

    (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. A brewer may not employ an emergency 
variation from the requirements until the appropriate ATF officer has 
approved its use. Approval of variations from requirements are 
conditioned upon compliance with the conditions and limitations set 
forth in the approval.
    (c) Automatic termination of approval. If the brewer 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 brewer is required to comply with 
prescribed requirements of regulations.
    (d) Withdrawal of approval. The appropriate ATF officer may withdraw 
approval of an alternate method or procedure, approved under paragraph 
(a) or (b) of this section, if the appropriate ATF officer finds that 
the revenue is jeopardized or the effective administration of this part 
is hindered by the approval.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended, 1396, as amended 
(26 U.S.C. 5552, 5556))

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 
FR 5479, Jan. 19, 2001]