[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: 27CFR27.76]

[Page 748]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27_IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of 
Contents
 
                     Subpart E_General Requirements
 
Sec. 27.76  Approval and certification of wine and flavors content.

    (a) Any person who, after December 1, 1990, imports into the United 
States distilled spirits on which the tax is to be paid or determined at 
an effective tax rate based in whole, or in part, on the alcohol content 
derived from eligible wine or eligible flavors which have not been 
previously approved on ATF Form 5530.5 (1678) shall, before the first 
tax determination at that rate, request and receive a statement of 
eligibility for each wine or flavor to be used in the computation of the 
effective tax rate.
    (b) To receive a statement of eligibility, the importer shall cause 
to be submitted to the ATF National Laboratory, 1401 Research Boulevard, 
Attn: NBA, Rockville, MD 20850, the following:
    (1) An 8-ounce sample of each distilled spirits, wine and flavor 
contained in the product; and
    (2) A statement of composition listing--
    (i) For wine, the kind (class and type) and percentage of alcohol by 
volume; and
    (ii) For flavors, the name and percentage of alcohol by volume, and 
the name and quantity of each ingredient used in the manufacture of the 
flavor.
    (c) Each time distilled spirits containing eligible wine or eligible 
flavors are imported into the United States, the importer shall prepare 
a certificate of effective tax rate computation showing the following:
    (1) Name, address, and permit number of the importer;
    (2) Kind (class and type) of product;
    (3) Elements necessary to compute the effective tax rate in 
accordance with Sec. 27.41 as follows--
    (i) Proof gallons of distilled spirits (exclusive of distilled 
spirits derived from eligible flavors);
    (ii) Wine gallons of each eligible wine and the percentage of 
alcohol by volume of each; and
    (iii) Proof gallons of distilled spirits derived from eligible 
flavors;
    (4) After December 1, 1990, the date of the statement of eligibility 
of each eligible wine and of each eligible flavor;
    (5) Effective tax rate applied to the product; and
    (6) Signature of the importer or other duly authorized person under 
the following declaration:

I declare under the penalties of perjury that this certificate of 
effective tax rate computation has been examined by me and, to the best 
of my knowledge and belief, is true, correct, and complete.

    (d) The importer shall file the certificate of effective tax rate 
computation with the district director of customs at the port of entry, 
at the time of entry summary, or, for distilled spirits to be withdrawn 
from customs custody under the provisions of subpart L of this part, 
furnish a copy to the proprietor of the distilled spirits plant to which 
the distilled spirits are transferred.

(Approved by the Office of Management and Budget under control number 
1512-0352)

(Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

[T.D. ATF-297, 55 FR 18070, Apr. 30, 1990]

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