[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR159.4]



[Page 226-227]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  159.4  Alcoholic beverages.



    (a) Quantities subject to duties. Customs duties and internal 

revenue taxes on alcoholic beverages provided for in headings 2207 and 

2208, Harmonized Tariff Schedule of the United States (HTSUS), (19 

U.S.C. 1202), and subject to internal revenue taxes shall be collected 

only on the number of proof gallons and fractional parts thereof, 

entered or withdrawn for consumption. No internal revenue tax shall be 

collected on distilled spirits in bulk which have been transferred to 

Internal Revenue bonded premises in accordance with Sec.  141.102(b) of 

this chapter. Customs duties and internal revenue taxes on alcoholic 

beverages other than subheadings 2206.00.30 and 2206.00.90, HTSUS, and 

distilled spirits provided for in headings 2207 and 2208, shall be 

collected only on the number of wine gallons and fractional parts 

thereof, entered or withdrawn for consumption.

    (b) Computation of duties. In the computation of Customs duties on 

alcoholic beverages provided for in headings 2207 and 2208 (19 U.S.C. 

1202), which are also subject to internal revenue taxes, the methods 

prescribed for the



[[Page 227]]



computation of internal revenue taxes on such beverages shall be 

followed. The following methods apply to the specific beverages shown:

    (1) Distilled spirits. The quantity of distilled spirits imported in 

barrels, kegs, or similar containers shall be ascertained in accordance 

with the regulations of the Bureau of Alcohol, Tobacco and Firearms. 

Where distilled spirits are imported in bottles, jugs, or similar 

containers, Customs duties and taxes shall be collected on the exact 

quantity contained in each case or other outer container, fractional 

parts of a gallon being carried out to three decimal places utilizing 

the proof gallon method of computation.

    (2) Wine. Customs duties and taxes on wines shall be on the basis of 

a wine gallon of liquid measure equivalent to 231 cubic inches and shall 

be paid proportionally on all fractional parts of a wine gallon. 

Fractions of less than one-tenth gallon shall be converted to the 

nearest one-tenth gallon, and five-hundredths gallon shall be converted 

to the next full one-tenth gallon.

    (3) Beer and similar fermented beverages. Customs duties and taxes 

on beer, ale, porter, stout, and other similar fermented beverages, 

including sake, of any name or description containing one-half of 1 

percent or more of alcohol by volume, brewed or produced from malt, 

wholly or in part, or from any substitute therefor, shall be collected 

in accordance with section 5051(a), Internal Revenue Code of 1954 (26 

U.S.C. 5051(a)).



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 78-329, 43 

FR 43455, Sept. 26, 1978; T.D. 80-271, 45 FR 75641, Nov. 17, 1980; T.D. 

89-1, 53 FR 51270, Dec. 21, 1988]