[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR21.5]

[Page 491-492]
 
            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

[[Page 492]]

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.
    (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.