[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: 27CFR5.52]

[Page 73-74]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 5_LABELING AND ADVERTISING OF DISTILLED SPIRITS--Table of Contents
 
 Subpart F_Requirements for Withdrawal From Customs Custody of Bottled 
                       Imported Distilled Spirits
 
Sec.  5.52  Certificates of age and origin.

    (a) Scotch, Irish, and Canadian whiskies. Scotch, Irish, and 
Canadian whiskies, imported in bottles, shall not be released from 
customs custody for consumption unless the invoice is accompanied by a 
certificate of origin issued by a duly authorized official of the 
British, Irish, or Canadian Government, certifying (1) that the 
particular distilled spirits are Scotch, Irish, or Canadian whisky, as 
the case may be, (2) that the distilled spirits have been manufactured 
in compliance with the laws of the respective foreign governments 
regulating the manufacture of whisky for home consumption, and (3) that 
the product conforms to the requirements of the Immature Spirits Act of 
such foreign governments for spirits intended for home consumption. In 
addition, a duly authorized official of the appropriate foreign 
government must certify to the age of the youngest distilled spirits in 
the bottle. The age certified shall be the period during which, after 
distillation and before bottling, the distilled spirits have been stored 
in oak containers.
    (b) Brandy, Cognac, and rum. Brandy (other than fruit brandies of a 
type not customarily stored in oak containers) or Cognac, imported in 
bottles, shall not be released from customs custody for consumption 
unless accompanied by a certificate issued by a duly authorized official 
of the appropriate foreign country certifying that the age of the 
youngest brandy or Cognac in the bottle is not less than 2 years, or if 
age is stated on the label that none of the distilled spirits are of an 
age less than that stated. If the label of any rum, imported in bottles, 
contains any statement of age, the rum shall not be released from 
customs custody for consumption unless accompanied by a certificate 
issued by a duly authorized official of the appropriate foreign country, 
certifying to the age of the youngest rum in the bottle. The age 
certified shall be the period during which, after distillation and 
before bottling, the distilled spirits have been stored in oak 
containers. If the label of any fruit brandy, not stored in oak 
containers, bears any statement of storage in other type containers, the 
brandy must be accompanied by a certificate issued by a duly authorized 
official of the appropriate foreign government certifying to such 
storage. Cognac, imported in bottles, shall not be released from customs 
custody for consumption unless the invoice is accompanied by a 
certificate issued by a duly authorized official of the French 
Government, certifying that the product is grape brandy distilled in the 
Cognac region of France and entitled to be designated as ``Cognac'' by 
the laws and regulations of the French Government.
    (c) Tequila. (1) Tequila, imported in bottles, shall not be released 
from customs custody for consumption unless a certificate of a duly 
authorized official of the Mexican Government that the product is 
entitled to be designated as Tequila under the applicable laws and 
regulations of the Mexican Government is filed with the application for 
release.
    (2) If the label of any Tequila imported in bottles, contains any 
statement of age, the Tequila shall not be released from customs custody 
for consumption unless a certificate of a duly authorized official of 
the Mexican Government as to the age of the youngest Tequila in the 
bottle is filed with the application for release. The age certified 
shall be the period during which the Tequila has been stored in oak 
containers after distillation and before bottling.

[[Page 74]]

    (d) Other whiskies. Whisky, as defined in Sec.  5.22(b) (1), (4), 
(5), and (6), imported in bottles, shall not be released from customs 
custody for consumption unless accompanied by a certificate issued by a 
duly authorized official of the appropriate foreign government 
certifying:
    (1) In the case of whisky, whether or not mixed or blended but 
containing no neutral spirits, (i) the class and type thereof, (ii) the 
American proof at which produced, (iii) that no neutral spirits (or 
other whisky in the case of straight whisky) has been added as a part 
thereof or included therein, whether or not for the purpose of replacing 
outage, (iv) the age of the whisky, and (v) the type of oak container in 
which such age was acquired (whether new or reused; also whether charred 
or uncharred);
    (2) In the case of whisky containing neutral spirits, (i) the class 
and type thereof, (ii) the percentage of straight whisky, if any, used 
in the blend, (iii) the American proof at which the straight whisky was 
produced, (iv) the percentage of other whisky, if any, in the blend, (v) 
the percentage of neutral spirits in the blend, and the name of the 
commodity from which distilled, (vi) the age of the straight whisky and 
the age of the other whisky in the blend, and (vii) the type of oak 
containers in which such age or ages were acquired (whether new or 
reused; also whether charred or uncharred).
    (e) Miscellaneous. Distilled spirits (other than Scotch, Irish, and 
Canadian whiskies, and Cognac) in bottles shall not be released from 
customs custody for consumption unless the invoice is accompanied by a 
certificate of origin issued by a duly authorized official of the 
appropriate foreign government, if the issuance of such certificates 
with respect to such distilled spirits has been authorized by the 
foreign government concerned, certifying as to the identity of the 
distilled spirits and that the distilled spirits have been manufactured 
in compliance with the laws of the respective foreign government 
regulating the manufacture of such distilled spirits for home 
consumption.

[T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-7, 38 FR 
33471, Dec. 5, 1973]