[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.14]

[Page 341-342]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 18_PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  18.14  Emergency variations from requirements.

    (a) General. The appropriate TTB officer may approve emergency 
variations from requirements specified in this part, where the 
appropriate TTB officer finds that an emergency exists, the proposed 
variations are necessary, and the proposed variations:
    (1) Will afford the security and protection to the revenue intended 
by the prescribed specifications;
    (2) Will not hinder the effective administration of this part; and
    (3) Will not be contrary to any provision of law.

Variations from requirements granted under this section are conditioned 
on compliance with the procedures, conditions, and limitations stated in 
the approval of the application. Failure to comply in good faith with 
such procedures, conditions and limitations will automatically terminate 
the authority for such variations and the proprietor thereupon shall 
fully comply with the

[[Page 342]]

prescribed requirements of regulations from which the variations were 
authorized. Authority for any variation may be withdrawn whenever in the 
judgment of the appropriate TTB officer the revenue is jeopardized or 
the effective administration of this part is hindered by the 
continuation of such variation.
    (b) Application. A proprietor who desires to employ emergency 
variations shall submit a written application to the appropriate TTB 
officer. The application will describe the proposed variations and set 
forth the reasons therefor. Variations will not be employed until the 
application has been approved, except when an emergency requires 
immediate action to correct a situation that is threatening to life or 
property. Such corrective action may then be taken concurrent with the 
filing of the application and notification of the appropriate TTB 
officer via telephone.

(Approved by the Office of Management and Budget under control number 
1512-0046)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 
FR 37003, July 16, 1996]