[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: 27CFR27.77]

[Page 749]
 
            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. 27.77  Standard effective tax rate.

    (a) In lieu of preparing a certificate of effective tax rate 
computation each time distilled spirits containing eligible wine or 
eligible flavors are imported as prescribed in Sec. 27.76(c), an 
importer may have a standard effective tax rate established based on the 
least quantity and the lowest alcohol content of eligible wine or 
eligible flavors used in the manufacture of the product.
    (b) To have a standard effective tax rate established, the importer 
shall cause to be submitted to the ATF National Laboratory, 1401 
Research Boulevard, Rockville, MD 20850, the following:
    (1) The samples prescribed in Sec. 27.76(b)(1) and an 8-ounce 
sample of the finished product;
    (2) The statement of composition prescribed in Sec. 27.76(b)(2);
    (3) A statement of composition for the finished product listing 
the--
    (i) Name of the product;
    (ii) Quantity, alcohol content (percentage of alcohol by volume), 
and the kind (class and type) of each eligible wine or the name of each 
eligible flavor used in the manufacture of the product; and
    (iii) Standard effective tax rate for the product computed in 
accordance with Sec. 27.41.
    (c) Where a standard effective tax rate has been previously approved 
for a product, an importer, in lieu of having a standard effective tax 
rate established, may use that rate. An importer desiring to use a 
previously approved standard effective tax rate shall obtain a copy of 
the approval from the person to whom it was issued and, over the 
signature of the importer or other duly authorized person, place the 
following declaration:

I declare under the penalties of perjury that this approval has been 
examined by me and, to best of my knowledge and belief, the standard 
effective tax rate established for this product is applicable to all 
like products contained in this shipment.

    (d) A standard effective tax rate may not be employed until approved 
by the appropriate ATF officer. The importer shall file or furnish a 
copy of the standard effective tax rate approval in the manner 
prescribed in Sec. 27.76(d). The use of a standard effective tax rate 
shall not relieve an importer from the payment of any tax found to be 
due. The appropriate ATF officer may at any time require an importer to 
immediately discontinue the use of a standard effective tax rate.

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

[T.D. ATF-297, 55 FR 18070, Apr. 30, 1990; 55 FR 23635, June 11, 1990; 
T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

Subparts F-G [Reserved]