[Title 27 CFR ]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[From the U.S. Government Printing Office]



[[Page i]]

          

                    27


          Part 200 to End

                         Revised as of April 1, 2002

Alcohol, Tobacco Products and Firearms





          Containing a codification of documents of general 
          applicability and future effect
          As of April 1, 2002
          With Ancillaries
          Published by
          Office of the Federal Register
          National Archives and Records
          Administration

A Special Edition of the Federal Register



[[Page ii]]






                     U.S. GOVERNMENT PRINTING OFFICE
                            WASHINGTON : 2002



  For sale by the Superintendent of Documents, U.S. Government Printing 
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[[Page iii]]




                            Table of Contents



                                                                    Page
  Explanation.................................................       v

  Title 27:
          Chapter I--Bureau of Alcohol, Tobacco and Firearms, 
          Department of the Treasury (Continued)                     3
  Finding Aids:
      Table of CFR Titles and Chapters........................     107
      Alphabetical List of Agencies Appearing in the CFR......     125
      List of CFR Sections Affected...........................     135



[[Page iv]]





                     ----------------------------

                     Cite this Code: CFR
                     To cite the regulations in 
                       this volume use title, 
                       part and section number. 
                       Thus,  27 CFR 251.1 refers 
                       to title 27, part 251, 
                       section 1.

                     ----------------------------

[[Page v]]



                               EXPLANATION

    The Code of Federal Regulations is a codification of the general and 
permanent rules published in the Federal Register by the Executive 
departments and agencies of the Federal Government. The Code is divided 
into 50 titles which represent broad areas subject to Federal 
regulation. Each title is divided into chapters which usually bear the 
name of the issuing agency. Each chapter is further subdivided into 
parts covering specific regulatory areas.
    Each volume of the Code is revised at least once each calendar year 
and issued on a quarterly basis approximately as follows:

Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1

    The appropriate revision date is printed on the cover of each 
volume.

LEGAL STATUS

    The contents of the Federal Register are required to be judicially 
noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie 
evidence of the text of the original documents (44 U.S.C. 1510).

HOW TO USE THE CODE OF FEDERAL REGULATIONS

    The Code of Federal Regulations is kept up to date by the individual 
issues of the Federal Register. These two publications must be used 
together to determine the latest version of any given rule.
    To determine whether a Code volume has been amended since its 
revision date (in this case, April 1, 2002), consult the ``List of CFR 
Sections Affected (LSA),'' which is issued monthly, and the ``Cumulative 
List of Parts Affected,'' which appears in the Reader Aids section of 
the daily Federal Register. These two lists will identify the Federal 
Register page number of the latest amendment of any given rule.

EFFECTIVE AND EXPIRATION DATES

    Each volume of the Code contains amendments published in the Federal 
Register since the last revision of that volume of the Code. Source 
citations for the regulations are referred to by volume number and page 
number of the Federal Register and date of publication. Publication 
dates and effective dates are usually not the same and care must be 
exercised by the user in determining the actual effective date. In 
instances where the effective date is beyond the cut-off date for the 
Code a note has been inserted to reflect the future effective date. In 
those instances where a regulation published in the Federal Register 
states a date certain for expiration, an appropriate note will be 
inserted following the text.

OMB CONTROL NUMBERS

    The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires 
Federal agencies to display an OMB control number with their information 
collection request.

[[Page vi]]

Many agencies have begun publishing numerous OMB control numbers as 
amendments to existing regulations in the CFR. These OMB numbers are 
placed as close as possible to the applicable recordkeeping or reporting 
requirements.

OBSOLETE PROVISIONS

    Provisions that become obsolete before the revision date stated on 
the cover of each volume are not carried. Code users may find the text 
of provisions in effect on a given date in the past by using the 
appropriate numerical list of sections affected. For the period before 
January 1, 1986, consult either the List of CFR Sections Affected, 1949-
1963, 1964-1972, or 1973-1985, published in seven separate volumes. For 
the period beginning January 1, 1986, a ``List of CFR Sections 
Affected'' is published at the end of each CFR volume.

CFR INDEXES AND TABULAR GUIDES

    A subject index to the Code of Federal Regulations is contained in a 
separate volume, revised annually as of January 1, entitled CFR Index 
and Finding Aids. This volume contains the Parallel Table of Statutory 
Authorities and Agency Rules (Table I). A list of CFR titles, chapters, 
and parts and an alphabetical list of agencies publishing in the CFR are 
also included in this volume.
    An index to the text of ``Title 3--The President'' is carried within 
that volume.
    The Federal Register Index is issued monthly in cumulative form. 
This index is based on a consolidation of the ``Contents'' entries in 
the daily Federal Register.
    A List of CFR Sections Affected (LSA) is published monthly, keyed to 
the revision dates of the 50 CFR titles.

REPUBLICATION OF MATERIAL

    There are no restrictions on the republication of material appearing 
in the Code of Federal Regulations.

INQUIRIES

    For a legal interpretation or explanation of any regulation in this 
volume, contact the issuing agency. The issuing agency's name appears at 
the top of odd-numbered pages.
    For inquiries concerning CFR reference assistance, call 202-523-5227 
or write to the Director, Office of the Federal Register, National 
Archives and Records Administration, Washington, DC 20408 or e-mail 
[email protected].

SALES

    The Government Printing Office (GPO) processes all sales and 
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Customer Service call 202-512-1803.

ELECTRONIC SERVICES

    The full text of the Code of Federal Regulations, the LSA (List of 
CFR Sections Affected), The United States Government Manual, the Federal 
Register, Public Laws, Public Papers, Weekly Compilation of Presidential 
Documents and the Privacy Act Compilation are available in electronic 
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free). E-mail, [email protected].

[[Page vii]]

    The Office of the Federal Register also offers a free service on the 
National Archives and Records Administration's (NARA) World Wide Web 
site for public law numbers, Federal Register finding aids, and related 
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site also contains links to GPO Access.

                              Raymond A. Mosley,
                                    Director,
                          Office of the Federal Register.

April 1, 2002.



[[Page ix]]



                               THIS TITLE

    Title 27--Alcohol, Tobacco Products, and Firearms is composed of two 
volumes, parts 1-199 and part 200 to end. The contents of these volumes 
represent all current regulations issued by the Bureau of Alcohol, 
Tobacco and Firearms, Department of the Treasury as of April 1, 2002.

    A redesignation table appears in the Finding Aids section of the 
volume containing parts 1-199.

[[Page x]]





[[Page 1]]



            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS




                  (This book contains part 200 to End)

  --------------------------------------------------------------------
                                                                    Part

chapter I--Bureau of Alcohol, Tobacco and Firearms, 
  Department of the Treasury (Continued)....................         251

Cross References: U.S. Customs Service, Department of the Treasury: See 
  19 CFR chapter I.

  Federal Trade Commission: See 16 CFR chapter I.

  Food and Drug Administration, Department of Health and Human Services: 
See 21 CFR chapter I.

  Foreign Trade Statistics, Bureau of the Census, Department of 
Commerce: See 15 CFR part 30.

  Postal Service: See 39 CFR 111.5(a)(2)(iii) or Domestic Mail Manual 
123.3.

  Other regulations issued by the Department of the Treasury appear in 
title 26 and 31 CFR chapter I.


Abbreviations:
    The following abbreviations are used in this chapter:
    ATF = Alcohol, Tobacco and Firearms.
    TD = Treasury Decision.

[[Page 3]]



 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)




  --------------------------------------------------------------------


  Editorial Note: The regulations appearing in this title were 
originally issued by the Federal Alcohol Administration, which was 
abolished by Reorganization Plan No. III, Apr. 2, 1940, 5 FR 2107, 3 
CFR, 1940 Supp. Treasury Order 30, June 12, 1940, 5 FR 2212, issued 
under sections 2 and 8 of Reorganization Plan No. III (54 Stat. 1232) 
provided that these regulations continue in effect as regulations of the 
Bureau of Alcohol, Tobacco and Firearms.

    SUBCHAPTER M--ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)
Part                                                                Page
200-250         [Reserved]

251             Importation of distilled spirits, wines, and 
                    beer....................................           5
252             Exportation of liquors......................          22
275             Importation of tobacco products and 
                    cigarette papers and tubes..............          69
285             [Reserved]

Supplementary Publications: Additional supplementary publications are 
  issued covering individual parts of the Alcohol, Tobacco and Firearms 
  Regulations, the Tobacco Tax Guide, and Regulations Under Tax 
  Conventions.

[[Page 5]]



    SUBCHAPTER M--ALCOHOL, TOBACCO AND OTHER EXCISE TAXES (CONTINUED)



PART 251--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents




                     Subpart A--Scope of Regulations

Sec.
251.1 Imported distilled spirits, wines, and beer.
251.2 Forms prescribed.
251.3 Delegations of the Director.

                         Subpart B--Definitions

251.11 Meaning of terms.

                 Subpart C--Special (Occupational) Taxes

251.30 Special (occupational) tax.
251.31 Warehouse receipts covering distilled spirits.

      Subpart D--Tax on Imported Distilled Spirits, Wines, and Beer

                            Distilled Spirits

251.40 Distilled spirits.
251.41 Computation of effective tax rate.

                                  Wines

251.42 Wines.
251.42a Still wines containing carbon dioxide.

        Liqueurs, Cordials, and Other Compounds and Preparations

251.43 Liqueurs, cordials, and similar compounds.
251.44 Other compounds and preparations.

                                  Beer

251.45 Rate of tax.
251.46 Computation of tax.

                  Collection of Internal Revenue Taxes

251.48 Imported distilled spirits, wines, and beer.
251.48a Payment of tax by electronic fund transfer.

        Exemption of Certain Samples From Internal Revenue Taxes

251.49 Commercial samples of alcoholic beverages.

                     Subpart E--General Requirements

       Permit for Importation of Distilled Spirits, Wines and Beer

251.55 Federal Alcohol Administration Act permit.

               Packaging and Marking of Distilled Spirits

251.56 Distilled spirits containers of a capacity of not more than 1 
          gallon.
251.57 Containers in excess of 1 gallon.

                      Labeling of Distilled Spirits

251.58 Containers of 1 gallon (3.785 liters) or less.

                 Marking and Labeling of Wines and Beer

251.59 Wines.
251.60 Beer.

              Closures for Containers of Distilled Spirits

251.61 Containers of distilled spirits to bear closures.
251.62 Affixing closures.

                               Exemptions

251.74 Exemption from requirements pertaining to marks, bottles, and 
          labels.
251.75 Samples of distilled spirits, wine, and beer for quality control 
          purposes.

              Wine and Flavors Content of Distilled Spirits

251.76 Approval and certification of wine and flavors content.
251.77 Standard effective tax rate.

Subparts F-G [Reserved]

           Subpart H--Importation of Distilled Spirits in Bulk

251.120 Persons authorized to receive distilled spirits imported in 
          bulk.
251.121 Containers.

                Subpart I--Importer's Records and Reports

251.130-251.132 [Reserved]

                  Record and Report of Imported Liquors

251.133 General requirements.
251.134 Proprietors of qualified premises.

               Filing and Retention of Records and Reports

251.136 Filing.
251.137 Retention.

                              Other Records

251.138 Transfer record.
251.139 Package gauge record.

Subparts J-K [Reserved]

[[Page 6]]

Subpart L--Transfer of Distilled Spirits From Customs Custody to Bonded 
                   Premises of Distilled Spirits Plant

251.171 General provisions.
251.172 Preparation of transfer record and package gauge record.
251.173 Inspection and release.
251.174 Tank cars and tank trucks to be sealed.
251.175 Receipt by consignee.

Subpart M--Withdrawal of Imported Distilled Spirits From Customs Custody 
                Free of Tax For Use of the United States

251.181 General.
251.182 Application and permit, Form 5150.33.
251.183 Use of permit, Form 5150.33.
251.184 Entry documents.
251.185 Customs release.

               Subpart N--Requirements for Liquor Bottles

251.201 Scope of subpart.
251.202 Standards of fill.
251.204 Distinctive liquor bottles.
251.205 [Reserved]
251.206 Bottles not constituting approved containers.
251.207 Bottles to be used for display purposes.
251.208 Liquor bottles denied entry.
251.209 Used liquor bottles.

                   Subpart O--Miscellaneous Provisions

251.221 Alternate methods or procedures.

    Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 
5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805.

    Source: 20 FR 3561, May 21, 1955; unless otherwise noted. 
Redesignated at 40 FR 16835, Apr. 15, 1975.

    Cross Reference: For regulations with respect to distilled spirits, 
wines, and beer arriving in the United States from Puerto Rico and the 
Virgin Islands, see part 26 of this subchapter.

    Editorial Note: Nomenclature changes to part 251 appear at T.D. ATF-
474, 67 FR 11231, Mar. 13, 2002.



                     Subpart A--Scope of Regulations



Sec. 251.1  Imported distilled spirits, wines, and beer.

    This part, ``Importation of Distilled Spirits, Wines, and Beer'', 
contains procedural and substantive requirements relative to the 
importation of distilled spirits, wines, and beer into the United States 
from foreign countries including special (occupational) and commodity 
taxes, permits, marking, branding, closing and labeling of containers 
and packages, and records and reports.
    Note: Distilled spirits, wines, and beer arriving in the United 
States from Puerto Rico and the Virgin Islands are governed by the 
provisions of part 26 of this chapter.

[T.D. ATF-206, 50 FR 23955, June 7, 1985, as amended by T.D. ATF-459, 66 
FR 38550, July 25, 2001]



Sec. 251.2  Forms prescribed.

    (a) The appropriate ATF officer is authorized to prescribe all forms 
required by this part, including reports, returns, and records. All of 
the information called for in each form shall be furnished as indicated 
by the headings on the form and the instructions on or pertaining to the 
form. In addition, information called for in each form shall be 
furnished as required by this part. The form will be filed in accordance 
with the instructions for the form.
    (b) Forms may be requested from the ATF Distribution Center, P.O. 
Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov/).

(5 U.S.C. 552(a) (80 Stat. 383, as amended))

[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. ATF-249, 
52 FR 5963, Feb. 27, 1987; T.D. ATF-372, 61 FR 20725, May 8, 1996; T.D. 
ATF-474, 67 FR 11231, Mar. 13, 2002]



Sec. 251.3  Delegations of the Director.

    All of the regulatory authorities of the Director contained in part 
251 of the regulations are delegated to appropriate ATF officers. These 
ATF officers are specified in ATF Order 1130.12, Delegation of the 
Director's Authorities in 27 CFR part 251, Importation of Distilled 
Spirits, Wines, and Beer. ATF delegation orders, such as ATF Order 
1130.12, are available to any interested person by mailing a request to 
the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-
5950, or by accessing the ATF web site (http://www.atf.treas.gov/).

[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

[[Page 7]]



                         Subpart B--Definitions



Sec. 251.11  Meaning of terms.

    When used in this part and in forms prescribed under this part, 
where not otherwise distinctly expressed or manifestly incompatible with 
the intent thereof, terms shall have the meaning ascribed in this 
section. Words in the plural form shall include the singular, and vice 
versa, and words importing the masculine gender shall include the 
feminine. The terms ``includes'' and ``including'' do not exclude things 
not enumerated which are in the same general class.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.12, Delegation of the Director's Authorities in 27 CFR Part 251, 
Importation of Distilled Spirits, Wines, and Beer.
    Beer. Beer, ale porter, stout, and other similar fermented beverages 
(including sake or similar products) 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.
    Bonded premises--distilled spirits plant. The premises of a 
distilled spirits plant, or part thereof, on which distilled spirits 
operations defined in 26 U.S.C. 5002 are authorized to be conducted.
    Bulk container. Any container having a capacity of more than 1 
gallon.
    Bulk distilled spirits. The term ``bulk distilled spirits'' means 
distilled spirits in a container having a capacity in excess of 1 
gallon.
    CFR. The Code of Federal Regulations.
    Class 8 Customs bonded warehouse. A class 8 customs bonded warehouse 
established under the provisions of Customs Regulations (19 CFR, chapter 
I).
    Customs officer. Any officer of the Customs Service or any 
commissioned, warrant, or petty officer of the Coast Guard, or any agent 
or other person authorized by law or designated by the Secretary of the 
Treasury to perform any duties of an officer of the Customs Service.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the 
Department of the Treasury, Washington, DC.
    Distilled spirits or spirits. That substance known as ethyl alcohol, 
ethanol, or spirits of wine, and all mixtures or dilutions thereof, from 
whatever source or by whatever process produced, including alcohol, 
whisky, brandy, gin, rum, and vodka, but not including wine as defined 
in this subpart.
    Distilled spirits plant. An establishment qualified under the 
provisions of part 19 of this chapter for the production, storage, or 
processing of spirits, or for authorized combinations of such 
operations.
    District director of customs. The district director of customs at a 
headquarters port of the district (except the district of New York, 
N.Y.); the area directors of customs in the district of New York, N.Y.; 
and the port director at a port not designated as a headquarters port.
    Effective tax rate. The net tax rate after reduction for any credit 
allowable under 26 U.S.C. 5010 for wine and flavor content at which the 
tax imposed on distilled spirits by 26 U.S.C. 5001 is paid or 
determined.
    Eligible flavor. A flavor which:
    (1) Is of a type that is eligible for drawback of tax under 26 
U.S.C. 5134,
    (2) Was not manufactured on the premises of a distilled spirits 
plant, and
    (3) Was not subjected to distillation on distilled spirits plant 
premises such that the flavor does not remain in the finished product.
    Eligible wine. Wine on which tax would be imposed by paragraph (1), 
(2), or (3) of 26 U.S.C. 5041(b) but for its removal to distilled 
spirits plant premises and which has not been subject to distillation at 
a distilled spirits plant after receipt in bond.
    Gallon or wine gallon. The liquid measure equivalent to the volume 
of 231 cubic inches.
    Importer. Any person who imports distilled spirits, wines, or beer 
into the United States.
    Kind. As applied to spirits, kind shall mean class and type as 
prescribed in 27 CFR part 5. As applied to wines, kind

[[Page 8]]

shall mean the classes and types of wines as prescribed in 27 CFR part 
4.
    Liquor bottle. A bottle made of glass or earthenware, or of other 
suitable material approved by the Food and Drug Administration, which 
has been designed or is intended for use as a container for distilled 
spirits for sale for beverage purposes and which has been determined by 
the appropriate ATF officer to adequately protect the revenue.
    Person. An individual, a trust, an estate, a partnership, an 
association, a company, or a corporation.
    Proof. The ethyl alcohol content of a liquid at 60 degrees 
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
    Proof gallon. A gallon of liquid at 60 degrees Fahrenheit which 
contains 50 percent by volume of ethyl alcohol having a specific gravity 
of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees 
Fahrenheit as unity, or the alcoholic equivalent thereof.
    United States. ``United States'' includes only the States and the 
District of Columbia.
    U.S.C. The United States Code.
    Wine. (a) Still wine, including vermouth or other aperitif wine, 
artificial or imitation wines or compounds sold as still wines, 
champagne or sparkling wine, and artificially carbonated wine, and (b) 
flavored or sweetened fortified or unfortified wines, by whatever name 
sold or offered for sale, containing not over 24 percent alcohol by 
volume.

(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended 
(27 U.S.C. 205); 26 U.S.C. 7805 (68A Stat. 917, as amended), and in 27 
U.S.C. 205 (49 Stat. 981, as amended))

[T.D. ATF-48, 43 FR 13552, Mar. 31, 1978, as amended by T.D. ATF-50, 43 
FR 37180, Aug. 22, 1978; 44 FR 55853, Sept. 28, 1979; T.D. ATF-62, 44 FR 
71718, Dec. 11, 1979; T.D. ATF-114, 47 FR 43950, Oct. 5, 1982; T.D. ATF-
198, 50 FR 8555, Mar. 1, 1985; T.D. ATF-206, 50 FR 23955, June 7, 1985; 
T.D. ATF-251, 52 FR 19339, May 22, 1987; T.D. ATF-297, 55 FR 18069, Apr. 
30, 1990; T.D. ATF-398, 63 FR 44784, Aug. 21, 1998; T.D. ATF-474, 67 FR 
11232, Mar. 13, 2002]



                 Subpart C--Special (Occupational) Taxes



Sec. 251.30  Special (occupational) tax.

    Importers engaged in the business of selling, or offering for sale, 
distilled spirits, wines or beer are subject to the provisions of part 
194 of this chapter relating to special (occupational) taxes. Part 194 
requires that the special tax return, Form 5630.5, with payment of the 
tax, shall be filed with ATF in accordance with the instruction on the 
form, before commencing business. Subsequently, Form 5630.5 with tax 
shall be filed each year on or before July 1, as long as the proprietor 
continues in business.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 as amended, 1343 as amended, 
1344 as amended (26 U.S.C. 5111, 5112, 5121, 5122))

[T.D. ATF-70, 45 FR 33981, May, 21, 1980, as amended by T.D. ATF-251, 52 
FR 19339, May 22, 1987]



Sec. 251.31  Warehouse receipts covering distilled spirits.

    Since the sale of warehouse receipts for distilled spirits is 
equivalent to the sale of distilled spirits, every person engaged in 
business as an importer of distilled spirits, who sells, or offers for 
sale, warehouse receipts for distilled spirits stored in customs bonded 
warehouses, or elsewhere, incurs liability to special tax as a dealer in 
liquors at the place where the warehouse receipts are sold or offered 
for sale, and must file return and pay occupational tax as provided in 
Sec. 251.30.

(68A Stat. 618, 620, 621; 26 U.S.C. 5111, 5112, 5121, 5122)



      Subpart D--Tax On Imported Distilled Spirits, Wines, and Beer

                            Distilled Spirits



Sec. 251.40  Distilled spirits.

    (a) A tax is imposed on all distilled spirits in customs bonded 
warehouses or imported into the United States at the rate prescribed by 
26 U.S.C. 5001 on each proof gallon and a proportionate tax at a like 
rate on all fractional

[[Page 9]]

parts of each proof gallon. All products of distillation, by whatever 
name known, which contain distilled spirits, are considered to be 
distilled spirits and are taxed as such. The tax will be determined at 
the time of importation, or, if entered into bond, at the time of 
withdrawal therefrom.
    (b) A credit against the tax imposed on distilled spirits by 26 
U.S.C. 5001 is allowable under 26 U.S.C. 5010 on each proof gallon of 
alcohol derived from eligible wine or from eligible flavors which do not 
exceed 2\1/2\ percent of the finished product on a proof gallon basis. 
The credit is allowable at the time the tax is payable as if it 
constituted a reduction in the rate of tax.
    (c) Where credit against the tax is desired, the person liable for 
the tax shall establish an effective tax rate in accordance with 
Sec. 251.40a. The effective tax rate established will be applied to each 
entry.

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

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001); 
Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); 
Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

[T.D. ATF-297, 55 FR 18069, Apr. 30, 1990]



Sec. 251.41  Computation of effective tax rate.

    (a) The proprietor shall compute the effective tax rate for 
distilled spirits containing eligible wine or eligible flavors as the 
ratio of the numerator and denominator as follows:
    (1) The numerator will be the sum of:
    (i) The proof gallons of all distilled spirits used in the product 
(exclusive of distilled spirits derived from eligible flavors), 
multiplied by the tax rate prescribed by 26 U.S.C. 5001;
    (ii) The wine gallons of each eligible wine used in the product, 
multiplied by the tax rate prescribed by 26 U.S.C. 5041(b)(1), (2), or 
(3), as applicable; and
    (iii) The proof gallons of all distilled spirits derived from 
eligible flavors used in the product, multiplied by the tax rate 
prescribed by 26 U.S.C. 5001, but only to the extent that such distilled 
spirits exceed 2\1/2\% of the denominator prescribed in paragraph (a)(2) 
of this section.
    (2) The denominator will be the sum of:
    (i) The proof gallons of all distilled spirits used in the product, 
including distilled spirits derived from eligible flavors; and
    (ii) The wine gallons of each eligible wine used in the product, 
multiplied by twice the percentage of alcohol by volume of each, divided 
by 100.
    (b) In determining the effective tax rate, quantities of distilled 
spirits, eligible wine, and eligible flavors will be expressed to the 
nearest tenth of a proof gallon. The effective tax rate may be rounded 
to as many decimal places as the proprietor deems appropriate, provided 
that, such rate is expressed no less exactly than the rate rounded to 
the nearest whole cent, and the effective tax rates for all products 
will be consistently expressed to the same number of decimal places. In 
such case, if the number is less than five it will be dropped; if it is 
five or over, a unit will be added.
    (c) The following is an example of the use of the formula.
---------------------------------------------------------------------------

    \1\ Proof gallons by which distilled spirits derived from eligible 
flavors exceed 2\1/2\% of the total proof gallons in the batch (100.9 - 
(2\1/2\%) x 3.371.8 = 16.6).

                              BATCH RECORD
Distilled spirits..............................    2249.1 proof gallons.
Eligible wine (14% alcohol by volume)..........     2265.0 wine gallons.
Eligible wine (19% alcohol by volume)..........     1020.0 wine gallons.
Eligible flavors...............................     100.9 proof gallons.


[[Page 10]]

[GRAPHIC] [TIFF OMITTED] TC05OC91.033


(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 18069, Apr. 30, 1990, as amended by T.D. ATF-307, 
55 FR 52742, Dec. 21, 1990. Redesignated by T.D. ATF-474, 67 FR 11232, 
Mar. 13, 2002]

                                  Wines



Sec. 251.42  Wines.

    All wines (including imitation, substandard, or artificial wine, and 
compounds sold as wine) having not in excess of 24 percent of alcohol by 
volume, in customs bonded warehouse or imported into the United States 
are subject to an internal revenue tax at the rates prescribed by law; 
such tax to be determined at the time of removal from customs custody 
for consumption or sale. The tax is imposed on each wine gallon and at a 
like rate on 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. All wines containing more than 24 percent of alcohol by volume 
shall be classed as distilled spirits and shall be taxed accordingly.

(72 Stat. 1331, as amended; 26 U.S.C. 5041)

[T.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 251.42a  Still wines containing carbon dioxide.

    Still wines may contain not more than 0.392 gram of carbon dioxide 
per 100 milliliters of wine; except that a tolerance to this maximum 
limitation, not to exceed 0.009 gram of carbon dioxide per 100 
milliliters of wine, will be allowed where the amount of carbon dioxide 
in excess of 0.392 gram per 100 milliliters of wine was due to 
mechanical variations which could not be completely controlled under 
good commercial practices. Such tolerance will not be allowed where it 
is found that the limitation of 0.392 gram of carbon dioxide per 100 
milliliters of wine is continuously or intentionally exceeded.

[T.D. ATF-13, 40 FR 4419, Jan. 30, 1975. Redesignated at 40 FR 16835, 
Apr. 15, 1975]

        Liqueurs, Cordials, and Other Compounds and Preparations



Sec. 251.43  Liqueurs, cordials, and similar compounds.

    A tax is imposed by 26 U.S.C. 5001 on all liqueurs, cordials, and 
similar compounds, containing distilled spirits, in a customs bonded 
warehouse or imported into the United States at the rate prescribed in 
such section on each proof gallon, and a proportionate tax at a like 
rate on all fractional parts of such proof gallon. The tax shall be 
determined at the time of importation, or, if entered into bond, at the 
time of withdrawal therefrom. Fortified or unfortified wines, containing 
not over 24 percent alcohol by volume, to which sweetening or flavoring 
materials, but no distilled spirits, have been added are not classified 
as liqueurs, cordials, or similar compounds, but are considered to be 
flavored wines only and are subject to internal revenue tax at the rates 
applicable to wines.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1331, as amended 
(26 U.S.C. 5001, 5041))

[T.D. ATF-62, 44 FR 71718, Dec. 11, 1979]



Sec. 251.44  Other compounds and preparations.

    Compounds and preparations, other than those specified in 
Sec. 251.43 containing distilled spirits, which are fit for beverage 
purposes, in customs bonded warehouse or imported into the United States 
are subject to internal

[[Page 11]]

revenue tax at the rates applicable to distilled spirits. Compounds and 
preparations, containing fortified or unfortified wine, but no distilled 
spirits, which are fit for beverage purposes and which are sold as wine, 
are subject to internal revenue tax at the rates applicable to wines.

(68A Stat. 595, as amended, 609, as amended; 26 U.S.C. 5001, 5041)

                                  Beer



Sec. 251.45  Rate of tax.

    A tax is imposed by 26 U.S.C. 5051, on all beer imported into the 
United States, at the rate prescribed in such section, for every barrel 
containing not more than 31 gallons, and at a like rate for any other 
quantity or for fractional parts of a barrel. The tax on beer shall be 
determined at the time of importation, or, if entered into customs 
custody, at the time of removal from such custody.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended 
(26 U.S.C. 5051, 5054))

[T.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55853, Sept. 28, 1979]



Sec. 251.46  Computation of tax.

    The tax on imported beer shall be computed on the basis of the 
actual quantity in a container, at the rate prescribed by law.

(72 Stat. 1333, as amended; 26 U.S.C. 5051)

[T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 
15, 1975]

                  Collection of Internal Revenue Taxes



Sec. 251.48  Imported distilled spirits, wines, and beer.

    Internal revenue taxes payable on imported distilled spirits, 
including perfumes containing distilled spirits, and on wines and beer, 
are collected, accounted for, and deposited as internal revenue 
collections by directors of customs in accordance with customs 
requirements: Provided, That the taxes on distilled spirits withdrawn 
from customs custody without payment of tax under the provisions of 
subpart L and thereafter withdrawn from bonded premises of a distilled 
spirits plant subject to tax shall be collected and paid under the 
provisions of part 19 of this chapter.

(72 Stat. 1314, 1366; 26 U.S.C. 5001, 5232)

[20 FR 3561, May 21, 1955, as amended by T.D. 6477, 25 FR 6204, July 1, 
1960; T.D. 7006, 34 FR 2250, Feb. 15, 1969. Redesignated at 40 FR 16835, 
Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 251.48, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 251.48a  Payment of tax by electronic fund transfer.

    (a) Each importer who was liable, during a calendar year, for a 
gross amount equal to or exceeding five million dollars in distilled 
spirits taxes combining tax liabilities incurred under this part and 
parts 19 and 26 of this chapter, a gross amount equal to or exceeding 
five million dollars in wine taxes combining tax liabilities incurred 
under this part and parts 24 and 26 of this chapter, or a gross amount 
equal to or exceeding five million dollars in beer taxes combining tax 
liabilities incurred under this part and parts 25 and 26 of this 
chapter, shall use a commercial bank in making payment by electronic 
fund transfer (EFT), as defined in paragraph (c) of this section, of 
such taxes during the succeeding calendar year. Payment of such taxes by 
cash, check, or money order is not authorized for an importer who is 
required, by this section, to make remittances by EFT. For purposes of 
this section, the dollar amount of tax liability is to be summarized 
separately for distilled spirits taxes, wine taxes, or beer taxes, and 
is defined as the gross tax liability on all taxable withdrawals from 
premises in the United States and importations (including products of 
the same tax class brought into the United States from Puerto Rico or 
the Virgin Islands) during the calendar year, without regard to any 
drawbacks, credits, or refunds, for all premises from which such 
activities are conducted by the taxpayer.
    (b) For the purposes of this section, a taxpayer includes a 
controlled group of corporations, as defined in 26 U.S.C. 1563, and 
implementing regulations in

[[Page 12]]

26 CFR 1.1563-1 through 1.1563-4, except that the words ``at least 80 
percent'' shall be replaced by the words ``more than 50 percent'' in 
each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in 
the implementing regulations. Also, the rules for a ``controlled group 
of corporations'' apply in a similar fashion to groups which include 
partnerships and/or sole proprietorships. If one entity maintains more 
than 50% control over a group consisting of corporations and one, or 
more, partnerships and/or sole proprietorships, all of the members of 
the controlled group are one taxpayer for the purpose of determining who 
is required to make remittances by EFT.
    (c) Electronic fund transfer or EFT means any transfer of funds, 
other than a transaction originated by check, draft, or similar paper 
instrument, which is initiated through an electronic terminal, 
telephonic instrument, or computer of magnetic tape, so as to order, 
instruct, or authorize a financial institution to either debit or credit 
an account, in accordance with procedures established by the U.S. 
Customs Service.
    (d) An importer who is required by this section to make remittances 
by EFT shall make the EFT remittance in accordance with the requirements 
of the U.S. Customs Service.

(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302); 
Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5061))

[T.D. ATF-245, 52 FR 533, Jan. 7, 1987, as amended by T.D. ATF-459, 66 
FR 38550, July 25, 2001]

        Exemption of Certain Samples From Internal Revenue Taxes



Sec. 251.49  Commercial samples of alcoholic beverages.

    Samples of distilled spirits, beer, and wine, to be used in the 
United States by persons importing alcoholic beverages in commercial 
quantities, are, subject to the limitations in this section, exempt from 
the payment of any internal revenue tax imposed on, or by reason of, 
importation. This exemption applies only to samples to be used for 
soliciting orders for products of foreign countries. In no case shall 
this exemption apply to more than one sample of each alcoholic beverage 
product admitted during any calendar quarter for the use of each such 
person. No sample of beer shall contain more than 8 ounces, no sample of 
wine shall contain more than 4 ounces, and no sample of distilled 
spirits shall contain more than 2 ounces.

(76 Stat. 72; 19 U.S.C. 1202)

[T.D. 6300, 23 FR 5168, July 8, 1958; T.D. ATF-2, 37 FR 22740, Oct. 21, 
1972. Redesignated at 40 FR 16835, Apr. 15, 1975]



                     Subpart E--General Requirements

       Permit for Importation of Distilled Spirits, Wines and Beer



Sec. 251.55  Federal Alcohol Administration Act permit.

    Under the Federal Alcohol Administration Act and the regulations 
issued pursuant thereto (27 CFR part 1), any person except an agency of 
a State or political subdivision thereof, or any officer or employee of 
any such agency, intending to engage in the business of importing 
distilled spirits, wines or beer for nonindustrial use is required to 
procure a permit therefor.

(Sec. 3, 49 Stat. 978, as amended; 27 U.S.C. 203)

[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

               Packaging and Marking of Distilled Spirits



Sec. 251.56  Distilled spirits containers of a capacity of not more than 1 gallon.

    Bottled distilled spirits imported into the United States for sale 
shall be bottled in liquor bottles which conform to the requirements of 
subpart N of this part and part 5 of this chapter. Empty bottles 
imported for the packaging of distilled spirits shall conform to the 
requirements of subpart N of this part. (For Customs requirements as to 
marking, see 19 CFR parts 11 and 12.)

[T.D. ATF-206, 50 FR 23955, June 7, 1985]

[[Page 13]]



Sec. 251.57  Containers in excess of 1 gallon.

    Imported containers of distilled spirits in excess of 1 gallon are 
required to be marked in accordance with customs regulations (19 CFR 
parts 11 and 12).

[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-206, 50 FR 23955, June 7, 1985]

                      Labeling of Distilled Spirits



Sec. 251.58  Containers of 1 gallon (3.785 liters) or less.

    Labels on imported containers of distilled spirits, and on 
containers of imported distilled spirits bottled in customs custody, for 
sale at retail, are required to be covered by a certificate of label 
approval ATF Form 5100.31 issued pursuant to part 5 of this chapter. 
Containers of imported distilled spirits bottled after taxpayment and 
withdrawal from customs custody are required to be covered by a 
certificate of label approval or a certificate of exemption from label 
approval ATF Form 5100.31 issued pursuant to part 5 of this chapter. 
When distilled spirits are to be labeled under a certificate of 
exemption from label approval, the labels affixed to containers are 
required to conform to the provisions of part 19 of this chapter.

[T.D. 6954, 33 FR 6818, May 4, 1968. Redesignated at 40 FR 16835, Apr. 
15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 251.58, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.

                 Marking and Labeling of Wines and Beer



Sec. 251.59  Wines.

    All imported wines containing not less than 7 percent and not more 
than 24 percent of alcohol by volume are required to be packaged, 
marked, branded, and labeled in conformity with the Federal Alcohol 
Administration Act and regulations promulgated thereunder (27 CFR part 
4), prior to their removal from customs custody. Containers of imported 
wine bottled or packaged after taxpayment and withdrawal from customs 
custody are required to be covered by a certificate of label approval or 
a certificate of exemption from label approval on ATF Form 5100.31 
issued pursuant to the Federal Alcohol Administration Act and 
regulations promulgated thereunder (27 CFR part 4). Imported containers 
of wine are required also to be marked, branded and labeled in 
accordance with customs regulations (19 CFR parts 11 and 12).

[20 FR 3561, May 21, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975 
and amended by T.D. ATF-242, 51 FR 39526, Oct. 29, 1986; T.D. ATF-474, 
67 FR 11232, Mar. 13, 2002]



Sec. 251.60  Beer.

    All imported beer is required to be released from customs custody in 
conformity with the Federal Alcohol Administration Act and regulations 
thereunder. The attention of all concerned is directed, in this 
connection, to the provisions of Regulations 7 (27 CFR part 7) relating 
to the labeling and advertising of malt beverages, issued under the 
Federal Alcohol Administration Act. Imported containers of beer are 
required to be marked and labeled in accordance with customs regulations 
(19 CFR parts 11 and 12).

              Closures for Containers of Distilled Spirits



Sec. 251.61  Containers of distilled spirits to bear closures.

    No person shall transport, buy, possess, or sell, or transfer any 
imported distilled spirits in containers of 1 gallon (3.785 liters) or 
less, unless the immediate container thereof has a closure or other 
device affixed in accordance with the provisions of this part.

(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))

[T.D. ATF-206, 50 FR 23955, June 7, 1985]



Sec. 251.62  Affixing closures.

    Closures or other devices on containers of imported distilled 
spirits having a capacity of 1 gallon (3.785 liters) or less shall be 
affixed so as to leave a portion of the closure or other device 
remaining on the container when it is opened. In addition, the closures 
or other devices shall be constructed in such a manner as to require

[[Page 14]]

that they be broken to gain access to the contents of the containers.

(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))

[T.D. ATF-206, 50 FR 23955, June 7, 1985]

                               Exemptions



Sec. 251.74  Exemption from requirements pertaining to marks, bottles, and labels.

    The provisions of this part relating to the labeling of containers 
as prescribed by 27 CFR part 5 are not applicable to imported distilled 
spirits (a) not for sale or for any other commercial purpose whatever; 
(b) on which no internal revenue tax is required to be paid or 
determined on or before withdrawal from customs custody; (c) for use as 
ship stores; or (d) for personal use. Samples of distilled spirits, 
other than those provided for in Secs. 251.49 and 251.75, imported for 
any purpose are not exempt from the requirements pertaining to marks, 
bottles, and labels. Samples of wine and beer brought into the United 
States pursuant to Sec. 251.49 are exempt from the requirements 
pertaining to marks, bottles, and labels. Samples of wine and beer 
brought into the United States pursuant to Sec. 251.49 are exempt from 
the labeling requirements of 27 CFR parts 4 and 7, respectively. 
Exemptions from the requirements that imported distilled spirits, wines, 
and beer be marked to indicate the country of origin are set forth in 
customs regulations (19 CFR part 11).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1374, as amended 
(26 U.S.C. 5205, 5301))

[T.D. ATF-206, 50 FR 23956, June 7, 1985]



Sec. 251.75  Samples of distilled spirits, wine, and beer for quality control purposes.

    Samples of distilled spirits, wine, and beer in containers of a 
capacity of not more than 1.75 liters, imported solely for quality 
control purposes (laboratory testing and analysis) and not for sale or 
for use in the manufacture or production of any article for sale, shall 
be exempt from any requirements relating to marks, bottles, labels, and 
standards of fill. Samples imported for quality control purposes shall 
not be exempt from the payment of any internal revenue tax imposed on, 
or by reason of, importation.

[T.D. ATF-198, 50 FR 8557, Mar. 1, 1985, as amended by T.D. ATF-206, 50 
FR 23955, June 7, 1985]

              Wine and Flavors Content of Distilled Spirits



Sec. 251.76  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. 251.40a as follows--
    (i) Proof gallons of distilled spirits (exclusive of distilled 
spirits derived from eligible flavors);

[[Page 15]]

    (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]



Sec. 251.77  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. 251.76(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. 251.76(b)(1) and an 8-ounce 
sample of the finished product;
    (2) The statement of composition prescribed in Sec. 251.76(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. 251.40a.
    (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. 251.76(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]

[[Page 16]]



           Subpart H--Importation of Distilled Spirits In Bulk



Sec. 251.120  Persons authorized to receive distilled spirits imported in bulk.

    Distilled spirits imported in bulk (i.e., in containers having a 
capacity in excess of 1 gallon (3.785 liters)) may be entered into a 
class 8 customs bonded warehouse for bottling, or may be withdrawn from 
customs custody only if entered for exportation or if withdrawn by a 
person to whom it is lawful to sell or otherwise dispose of distilled 
spirits in bulk pursuant to the Federal Alcohol Administration Act (49 
Stat. 985, as amended; 27 U.S.C., 206) and Regulation 3 (27 CFR part 3). 
The importation and disposition of distilled spirits imported in bulk 
shall be reported as prescribed by Secs. 251.133 to 251.134.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, 1361, 1374, 1395 (26 U.S.C. 
5114, 5207, 5301, 5555))

[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]



Sec. 251.121  Containers.

    Imported distilled spirits may be bottled in either domestic or 
imported containers conforming to the provisions of subpart N of this 
part.

(72 Stat. 1374; 26 U.S.C. 5301)

[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr. 
15, 1975]



                Subpart I--Importer's Records and Reports



Secs. 251.130-251.132  [Reserved]

                  Record and Report of Imported Liquors



Sec. 251.133  General requirements.

    Except as provided in Sec. 251.134, every importer who imports 
distilled spirits, wines, or beer shall keep such records and render 
such reports of the physical receipt and disposition of such liquors as 
are required to be kept by a wholesale or retail dealer, as applicable, 
under the provision of part 194 of this chapter. Any importer who does 
not take physical possession of the liquors at the time of, but is 
responsible for, their release from customs custody shall keep 
commercial records reflecting such release; such records shall identify 
the kind and quantity of the liquors released, the name and address of 
the person receiving the liquors from customs custody, and the date of 
release, and shall be filed chronologically by release dates. Records 
and reports will not be required under this part with respect of liquors 
while in customs custody.

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

(72 Stat. 1342, 1345, 1395; 26 U.S.C. 5114, 5124, 5555)

[T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835, 
Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]



Sec. 251.134  Proprietors of qualified premises.

    Importing operations conducted by proprietors of premises qualified 
under the provisions of this chapter shall be recorded and reported in 
accordance with the regulations governing the operations of each such 
premises.

(72 Stat. 1342, 1361, 1395; 26 U.S.C. 5114, 5207, 5555)

[T.D. 6388, 24 FR 4824, June 12, 1959, as amended by T.D. 6477, 25 FR 
6207, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

               Filing and Retention of Records and Reports



Sec. 251.136  Filing.

    (a) All records and reports required by this part will be maintained 
separately, by transaction or reporting date, at the importer's place of 
business. The appropriate ATF officer may, pursuant to an application, 
authorize files, or an individual file, to be maintained at another 
business location under the control of the importer, if the alternative 
location does not cause undue inconvenience to appropriate ATF officers 
desiring to examine the files or delay in the timely submission of 
documents, and are not inconsistent with Customs recordkeeping 
requirements (See 19 CFR part 163).
    (b) If an importer conducts wholesale operations, one legible copy 
of each required record of receipt and disposition

[[Page 17]]

shall be filed not later than one business day following the date of 
transaction.
    (c) If an importer conducts only retail operations, they may 
maintain either loose-leaf or book records of the daily receipt of 
liquors which contain all the required information.
    (d) Supporting documents, such as consignors' invoices, delivery 
receipts, bills of lading, etc., or exact copies of the same, may be 
filed in accordance with the importer's regular accounting and 
recordkeeping practices.

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

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended 
(26 U.S.C. 5114, 5555))

[T.D. ATF-116, 47 FR 51573, Nov. 16, 1982, as amended by T.D. ATF-172, 
49 FR 14943, Apr. 16, 1984; T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]



Sec. 251.137  Retention.

    All records required by this part, documents or copies of documents 
supporting these records, and file copies of reports required by this 
part, must be retained for not less than three years, and during this 
period must be available, during business hours, for inspection and 
copying by appropriate ATF or Customs officers. Furthermore, the 
appropriate ATF officer may require these records to be kept for an 
additional period of not more than three years in any case where the 
appropriate ATF officer determines retention necessary or advisable. Any 
records, or copies thereof, containing any of the information required 
by this part to be prepared, wherever kept, must also be made available 
for inspection and copying.

[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

                              Other Records



Sec. 251.138  Transfer record.

    The transfer record for imported spirits prescribed in Sec. 251.172 
shall show the:
    (a) Date prepared;
    (b) Serial number of the transfer record, beginning with ``1'' each 
January 1;
    (c) Name and distilled spirits plant number of the proprietor who 
received the spirits from customs custody;
    (d) Country of origin;
    (e) Name of foreign producer;
    (f) Kind of spirits;
    (g) Age, in years, months and days of the spirits;
    (h) Proof of the spirits;
    (i) Type and number of containers; and
    (j) Proof gallons of spirits in the shipment.

(Approved by the Office of Management and Budget under control number 
1512-0250)

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]



Sec. 251.139  Package gauge record.

    When required in this part, a package gauge record shall be prepared 
to show:
    (a) The date prepared;
    (b) The related transaction record and its serial number; and
    (c) For each package:
    (1) Package identification or serial number;
    (2) Kind of spirits;
    (3) Gross weight;
    (4) Proof;
    (5) Proof gallons;
    (6) Name of warehouseman who received the spirits from customs 
custody; and
    (7) Name of importer.

(Approved by the Office of Management and Budget under control number 
1512-0250)

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]

Subparts J-K [Reserved]



Subpart L--Transfer of Distilled Spirits From Customs Custody to Bonded 
                   Premises of Distilled Spirits Plant



Sec. 251.171  General provisions.

    Imported distilled spirits in bulk containers may, under the 
provisions of this subpart, be withdrawn by the proprietor of a 
distilled spirits plant from customs custody and transferred in such 
bulk containers or by pipeline to the bonded premises of his plant, 
without payment of the internal revenue tax imposed on imported spirits 
by 26 U.S.C. 5001. Imported spirits so

[[Page 18]]

withdrawn and transferred to a distilled spirits plant (a) may be 
redistilled or denatured only if of 185 degrees or more of proof, and 
(b) may be withdrawn from internal revenue bond for any purpose 
authorized by 26 U.S.C. chapter 51, in the same manner as domestic 
distilled spirits. Imported distilled spirits transferred from customs 
custody to the bonded premises of a distilled spirits plant under the 
provisions of this subpart shall be received and stored thereat, and 
withdrawn or transferred therefrom, subject to the applicable provisions 
of 27 CFR part 19. However, distilled spirits plant proprietors are not 
required to file application on ATF Form 5100.16 to receive imported 
spirits from customs custody. The person operating the bonded premises 
of the distilled spirits plant to which imported spirits are transferred 
shall become liable for the tax on distilled spirits withdrawn from 
customs custody under 26 U.S.C. 5232, upon release of the spirits from 
customs custody, and the importer shall thereupon be relieved of his 
liability for such tax.

(Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232))

[T.D. ATF-62, 44 FR 71719, Dec. 11, 1979, as amended by T.D. ATF-198, 50 
FR 8558, Mar. 1, 1985]



Sec. 251.172  Preparation of transfer record and package gauge record.

    The person importing spirits under this subpart shall prepare a 
transfer record according to Sec. 251.138. A separate transfer record 
shall be prepared for each conveyance. If the spirits are in packages he 
shall prepare a package gauge record according to Sec. 251.139 and 
attach it to the transfer record. The transfer record and the package 
gauge record shall be prepared in triplicate, and, upon release of the 
spirits from customs custody one copy will be given to the customs 
officer, one copy will be forwarded to the appropriate ATF officer, and 
the original will be forwarded to the consignee.

(Approved by the Office of Management and Budget under control number 
1512-0250)

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985, as amended by T.D. ATF-474, 67 
FR 11232, Mar. 13, 2002]



Sec. 251.173  Inspection and release.

    The customs officer shall not release distilled spirits under this 
subpart until he inspects the spirits. If it appears that losses in 
transit were sustained from any container, the customs officer shall 
gauge the spirits in such container and enter the elements of gauge on 
the transfer record if the spirits are in a bulk conveyance or on the 
package gauge record if the spirits are in packages. The customs officer 
shall enter on the transfer record the port of entry, carrier 
identification, warehouse entry number, applicable rate of duty, and 
serial number of any customs seals affixed to bulk conveyances. When all 
customs requirements are complied with, he shall release the spirits for 
transfer to the distilled spirits plant by dating and signing on the 
transfer with his title the statement: ``To the best of my knowledge the 
information hereon is accurate and the spirits are released.'' The 
original of the transfer record with any attachments shall be retained 
by the consignee.

(Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232))

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]



Sec. 251.174  Tank cars and tank trucks to be sealed.

    Where a shipment of distilled spirits from customs custody to the 
distilled spirits plant is made in a tank car or tank truck, all 
openings affording access to the spirits shall be sealed by the customs 
officer with customs seals in such manner as will prevent unauthorized 
removal of spirits through such openings without detection.

(72 Stat. 1314, 1322, 1366; 26 U.S.C. 5001, 5007, 5232)

[T.D. 6477, 25 FR 6208, July 1, 1960. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 251.175  Receipt by consignee.

    Proprietors of distilled spirits plants who receive imported spirits 
under this subpart shall follow the requirements in 27 CFR part 19 for 
spirits received by transfer in bond. However, proprietors are not 
required to file application on ATF Form 5100.16 to receive imported 
spirits from customs custody.

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]

[[Page 19]]



Subpart M--Withdrawal of Imported Distilled Spirits From Customs Custody 
                Free of Tax for Use of the United States

    Source: 50 FR 9200, Mar. 6, 1985, unless otherwise noted.



Sec. 251.181  General.

    (a) The United States or any of its Government agencies may, upon 
filing proper customs entry, withdraw imported distilled spirits free of 
tax from customs custody, as authorized by 26 U.S.C. 5313 and under the 
provisions of this subpart. Before any distilled spirits may be 
withdrawn, a permit to procure the spirits shall be obtained from the 
appropriate ATF officer. A bond is not required for any Government 
agency to procure and withdraw spirits free of tax under this subpart.
    (b) The provisions of subpart N of part 22 of this chapter cover the 
withdrawal of domestically produced tax-free spirits for use of the 
United States or any of its Government agencies.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended, 1375, as amended 
(26 U.S.C. 5273, 5313))



Sec. 251.182  Application and permit, Form 5150.33.

    (a) General. All permits previously issued to the United States or 
any of its Government agencies on Form 1444 shall remain valid and will 
be regulated by the same provisions of this subpart as it refers to 
permits on Form 5150.33.
    (b) Application. (1) A Government agency of the United States must 
apply for a permit to procure and withdraw spirits free of tax on Form 
5150.33. Upon approval by the appropriate ATF officer, Form 5150.33 will 
be returned to the agency.
    (2) If a Government agency intends to withdraw spirits free of tax 
under this part and part 22 of this chapter, Form 5150.33 may be 
annotated to cover both types of withdrawals.
    (3) A separate permit is not required for each port of entry. The 
application, Form 5150.33, may be completed to indicate the applicable 
ports of entry in which spirits will be withdrawn from customs custody.
    (4) A Government agency may specify on its application that it 
desires a single permit authorizing all sub-agencies under its control 
to procure and withdraw spirits free of tax under this subpart and 
subpart N of part 22 of this chapter; or, each Government location may 
individually file an application for a permit, Form 5150.33.
    (5) Each application for a permit shall be signed by the head of the 
agency or sub-agency, or the incumbent of an office which is authorized 
by the head of the agency or sub-agency, to sign. Evidence of 
authorization to sign on behalf of the head of an agency or sub-agency 
shall be furnished with the application.
    (c) Use of spirits. Spirits withdrawn under this subpart may not be 
used for non-Government purposes.
    (d) Cancellation of permit. All permits on Form 5150.33 and previous 
editions on Form 1444 remain in force until surrendered or canceled. 
Upon surrender or cancellation, the Government agency must obtain and 
destroy all photocopies of the permit furnished to port directors of 
Customs, and forward the original to the appropriate ATF officer for 
cancellation.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))

[50 FR 9200, Mar. 6, 1985, as amended by T.D. ATF-474, 67 FR 11232, Mar. 
13, 2002]



Sec. 251.183  Use of permit, Form 5150.33.

    Each Government agency shall retain the original of its permit, Form 
5150.33, on file. When filing an initial customs entry to withdraw 
spirits free of tax from a port of entry, the agency shall furnish a 
photocopy of its permit to the district director of customs for 
retention. In the case of an agency holding a single permit for use of 
its sub-agencies, an attachment to the permit shall list all locations 
authorized to withdraw spirits free of tax from customs custody. Any 
subsequent requests for customs entry from the same port shall refer to 
the permit number.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))



Sec. 251.184  Entry documents.

    Entry documents for importation of tax-free spirits under this 
subpart shall

[[Page 20]]

record the serial numbers or other identifying numbers of the containers 
and the total quantity in proof gallons of the spirits to be entered.

[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]



Sec. 251.185  Customs release.

    (a) Upon receipt of appropriate customs entry and a photocopy of a 
permit, Form 5150.33 or previous editions on Form 1444 (5150.33), the 
district director of customs shall, following an inspection of the 
shipment, release spirits free of tax to the Government agency named on 
the permit, or an attachment thereto.
    (b) Customs officers shall not release spirits for shipment until 
the shipment has been inspected for losses in transit. If it appears 
that a container or containers have sustained losses in transit, the 
customs officers shall gauge the damaged container and prepare a package 
gauge record for the entire shipment, according to Sec. 251.139. A copy 
of the package gauge record will be retained for the customs files and 
the original forwarded to the consignee agency.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))



               Subpart N--Requirements for Liquor Bottles

    Authority: Sec. 5301, 72 Stat. 1374; 26 U.S.C. 5301.

    Source: T.D. 6954, 33 FR 6819, May 4, 1968, unless otherwise noted. 
Redesignated at 40 FR 16835, Apr. 15, 1975.



Sec. 251.201  Scope of subpart.

    The provisions of this subpart shall apply only to liquor bottles 
having a capacity of 200 ml. or more except where expressly applied to 
liquor bottles of less than 200 ml. capacity.

[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-34, 41 FR 46865, Oct. 26, 1976]



Sec. 251.202  Standards of fill.

    Distilled spirits imported into the United States in containers of 1 
gallon (3.785 liters) or less for sale shall be imported only in liquor 
bottles, including liquor bottles of less than 200 ml capacity, which 
conform to the applicable standards of fill provided in Sec. 5.47a of 
this chapter. Empty liquor bottles, including liquor bottles of less 
than 200 ml capacity, which conform to the provisions of part 19, or 
subpart E of part 5 of this chapter, may be imported for packaging 
distilled spirits in the United States as provided in part 19 of this 
chapter.

[T.D. ATF-62, 44 FR 71720, Dec. 11, 1979]



Sec. 251.204  Distinctive liquor bottles.

    (a) Application. Liquor bottles of distinctive shape or design, 
including bottles of less than 200 ml. capacity, may be imported by an 
importer (filled bottles) or a bottler (empty bottles). For filled 
bottles, the importer shall submit ATF Form 5100.31 for approval prior 
to importation of such bottles into the United States. For empty 
bottles, the bottler shall obtain approval from the appropriate ATF 
officer on ATF Form 5100.31 prior to using the bottles. The importer or 
bottler, as applicable, shall certify as to the total capacity of a 
representative sample bottle before closure (expressed in milliliters) 
on each copy of the form. In addition, the applicant shall affix a 
readily legible photograph (both front and back of the bottle to the 
front of each copy of ATF Form 5100.31, along with the label(s) to be 
used on the bottle. The applicant shall not submit an actual bottle or 
an authentic model unless specifically requested to do so.
    (b) Approval. Properly submitted ATF Forms 5100.31 to import 
distinctive liquor bottles (filled), or, properly submitted ATF Forms 
5100.31 to use distinctive liquor bottles (empty) which have been 
imported, shall be approved provided such bottles are found by the 
appropriate ATF officer to--
    (1) Meet the requirements of 27 CFR part 5;
    (2) Be distinctive;
    (3) Be suitable for their intended purpose;
    (4) Not jeopardize the revenue; and
    (5) Not be deceptive to the consumer.

The applicant shall keep a copy of the approved ATF Form 5100.31, 
including an approved photograph (both front

[[Page 21]]

and back) of the distinctive liquor bottle, on file at his premises. If 
ATF Form 5100.31 is disapproved, the applicant shall be notified of the 
appropriate ATF officer decision and the reasons therefor. The applicant 
importer is responsible for furnishing a copy of the approved ATF Form 
5100.31, including a photograph of the distinctive liquor bottle, to 
Customs officials at each affected port of entry where the merchandise 
is examined.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C. 5301))

[T.D. ATF-114, 47 FR 43951, Oct. 5, 1982, as amended by T.D. ATF-242, 51 
FR 39526, Oct. 29, 1986; T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]



Sec. 251.205  [Reserved]



Sec. 251.206  Bottles not constituting approved containers.

    The appropriate ATF officer is authorized to disapprove any bottle, 
including a bottle of less than 200 ml. capacity, for use as a liquor 
bottle which he determines to be deceptive. The Customs officer at the 
port of entry shall deny entry of any such bottle containing distilled 
spirits upon advice from the appropriate ATF officer that such bottle is 
not an approved container for distilled spirits for consumption in the 
United States.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C. 5301))

[T.D. ATF-114, 47 FR 43951, Oct. 5, 1982]



Sec. 251.207  Bottles to be used for display purposes.

    Empty liquor bottles may be imported and furnished to liquor dealers 
for display purposes, provided each bottle is marked to show that it is 
to be used for such purpose. The importer shall keep records of the 
receipt and disposition of such bottles, showing the names and addresses 
of consignees, dates of shipment, and size, quantity, and description of 
bottles.

[T.D. ATF-206, 50 FR 23956, June 7, 1985]



Sec. 251.208  Liquor bottles denied entry.

    Filled liquor bottles, not conforming to the provisions of this 
subpart, shall be denied entry into the United States: Provided, That, 
upon letterhead application, in triplicate, the appropriate ATF officer 
may, in nonrecurring cases, authorize the release from customs custody 
of distilled spirits in bottles, except those coming under the 
provisions of Sec. 251.206, which, through unintentional error, do not 
conform to the provisions of this subpart, if he finds that such release 
will not afford a jeopardy to the revenue.

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

[T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; T.D. 
ATF-474, 67 FR 11232, Mar. 13, 2002]



Sec. 251.209  Used liquor bottles.

    The appropriate ATF officer may pursuant to letterhead application 
filed in triplicate, authorize an importer to receive liquor bottles 
assembled for him as provided in Sec. 194.263 of this chapter. Used 
liquor bottles so received may be stored at any suitable location 
pending exportation for reuse. The importer shall keep records of the 
receipt and disposition of used liquor bottles.

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

[T.D. 6954, 33 FR 6819, May 4, 1968, as amended by T.D. 7006, 34 FR 
2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and 
amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]



                   Subpart O--Miscellaneous Provisions



Sec. 251.221  Alternate methods or procedures.

    (a) Application. An importer who desires to use an alternate method 
or procedure in lieu of a method or procedure prescribed by this part 
must file an application, in triplicate, with the appropriate ATF 
officer. Each application must:
    (1) Specify the name, address, and permit number of the importer to 
which it relates;
    (2) State the purpose for which filed; and
    (3) Specifically describe the alternate method or procedure and set 
forth the reasons therefor.

[[Page 22]]


No alternate method or procedure relating to the assessment, payment, or 
collection of tax shall be authorized under this paragraph.
    (b) Approval. When an application for use of an alternate method or 
procedure is received, the appropriate ATF officer must determine 
whether approval thereof would unduly hinder the effective 
administration of this part or would result in jeopardy to the revenue. 
The appropriate ATF officer may approve the alternate method or 
procedure if such officer finds that:
    (1) Good cause has been shown for the use of the alternate method or 
procedure;
    (2) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the specifically prescribed 
method or procedure, and affords equivalent security to the revenue; and
    (3) The alternate method or procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.

No alternate method or procedure shall be used until approval has been 
received from the appropriate ATF officer. Authorization for the 
alternate method or procedure may be withdrawn whenever in the judgment 
of the appropriate ATF officer, the revenue is jeopardized or the 
effective administration of this part is hindered by the continuation of 
such authorization.

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

[T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835, 
Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; 
T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]



PART 252--EXPORTATION OF LIQUORS--Table of Contents




                            Subpart A--Scope

Sec.
252.1 General.
252.2 Forms prescribed.
252.3 Related regulations.

                         Subpart B--Definitions

252.11 Meaning of terms.

                   Subpart C--Miscellaneous Provisions

      Withdrawal or Lading for Use on Certain Vessels and Aircraft

252.20 Alternate methods or procedures; and emergency variations from 
          requirements.
252.21 General.
252.22 Vessels employed in the fisheries.
252.23 Reciprocating foreign countries.

                     Manufacturing Bonded Warehouses

252.25 General.

                        Customs Bonded Warehouses

252.26 Entry of distilled spirits into customs bonded warehouses.
252.27 Entry of wine into customs bonded warehouses.
252.28 Withdrawal of wine and distilled spirits from customs bonded 
          warehouses.

                           Foreign-Trade Zones

252.30 Export status.

 Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone

252.35 General.
252.36 Application.
252.37 Action by regional director (compliance).
252.38 Action by district director of customs.

                     Evidence of Exportation and Use

252.40 Evidence of exportation: distilled spirits and wine.
252.41 Evidence of lading for use on vessles or aircraft: distilled 
          spirits and wine.
252.42 Evidence of deposit.
252.43 Evidence of exportation and lading for use on vessels and 
          aircraft: beer.

                          Retention of Records

252.45 Retention of records.

                          Penalties of Perjury

252.48 Execution under penalties of perjury.

                 Subpart D--Bands and Consents of Surety

252.51 General.
252.52 Corporate surety.
252.52a Filing of powers of attorney.
252.52b Execution of powers of attorney.
252.53 Deposit of securities in lieu of corporate surety.
252.54 Consents of surety.
252.55 Authority to approve bonds and consents of surety.
252.56 Disapproval of bonds or consents of surety.
252.57 Appeal to Director.
252.58 Operations or unit bond--distilled spirits.

[[Page 23]]

252.59 Bond, Form 700.
252.60 Brewer's bond, Form 5130.22.
252.61 Bond, Form 2734 (5100.25).
252.62 Bond, Form 2735 (5100.30).
252.63 Bond, Form 2736.
252.64 Bond, Form 2737.
252.65 Bond, Form 2738.
252.66 Strengthening bonds.
252.67 New or superseding bonds.

                          Termination of Bonds

252.70 Termination of bonds, Forms 2734 and 2736.
252.71 Termination of bonds, Forms 2735, 2737, and 2738.
252.72 Application of surety for relief from bond.
252.73 Relief of surety from bond.
252.74 Release of pledged securities.

                           Charges and Credits

252.80 Charges and credits on bonds.

 Subpart E--Withdrawal of Distilled Spirits Without Payment of Tax for 
 Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade 
       Zone, or Transportation to a Manufacturing Bonded Warehouse

252.91 General.
252.92 Application or notice, ATF Form 5100.11.
252.93 Carrier to be designated.
252.94 Containers.
252.95 Change of packages for exportation.
252.96 Approval of application.
252.97 [Reserved]
252.98 Inspection and regauge.
252.100 [Reserved]
252.101 Packages to be stamped.
252.102 Bottles to have closures affixed.
252.103 Export marks.
252.104 Certificates of origin.
252.105 Report of inspection and tax liability.
252.106 Consignment, shipment, and delivery.
252.107 Disposition of forms.

                                 Losses

252.110 Losses.

                  Return of Spirits to Bonded Premises

252.115 General.
252.116 Notice of return of spirits withdrawn without payment of tax.
252.117 Responsibility for return of spirits.
252.118 Receipt of spirits.

 Subpart F--Withdrawal of Wine Without Payment of Tax for Exportation, 
 Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a 
 Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded 
                                Warehouse

252.121 General.
252.122 Application or notice, ATF Form 5100.11.
252.123 Export marks.
252.124 Consignment, shipment, and delivery.
252.125 Disposition of forms.
252.126 Proprietor's report.
252.127 Losses.

                  Return of Wines to Bonded Wine Cellar

252.130 General.
252.131 Application for return of wines withdrawn without payment of 
          tax.
252.132 Responsibility for return of wine.
252.133 Disposition of forms.

 Subpart G--Removal of Beer and Beer Concentrate Without Payment of Tax 
for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to 
                          a Foreign-Trade Zone

252.141 General.
252.142 Notice, Form 1689.
252.143 Containers.
252.144 Export marks.
252.145 Consignment, shipment and delivery.
252.146 Disposition of forms.
252.147 Return of beer or beer concentrate.
252.148 Brewer's report.
252.149 Losses.
252.150 Charges and credits on bond.

 Subpart H--Withdrawal of Specially Denatured Spirits, Free of Tax, for 
             Exportation or Transfer to a Foreign-Trade Zone

252.151 General.
252.152 Notice, ATF Form 5100.11.
252.153 Withdrawal procedure.
252.154 Export marks.
252.155 Consignment, shipment, and delivery.
252.156 Losses.

        Return of Specially Denatured Spirits to Bonded Premises

252.160 General.
252.161 Notice of return of specially denatured spirits.
252.162 Responsibility for return of specially denatured spirits.
252.163 Receipt of specially denatured spirits.

[[Page 24]]

  Subpart I--Exportation of Distilled Spirits With Benefit of Drawback

252.171 General.

                      Filing of Notice and Removal

252.190 Notice, ATF Form 5110.30.
252.191 [Reserved]
252.192 Packages of distilled spirits to be gauged.
252.193 Export marks.
252.194-252.195 [Reserved]
252.195a Claims on spirits tax determined before January 1, 1980.
252.195b Claims on spirits tax determined on and after January 1, 1980.
252.196 Consignment, shipment, and delivery.
252.197 Return of spirits withdrawn for export with benefit of drawback.
252.198 Notice of return.
252.199 Responsibility for return of spirits withdrawn for export with 
          benefit of drawback.

Subpart J [Reserved]

         Subpart K--Exportation of Wine With Benefit of Drawback

252.211 General.
252.212 Persons authorized.
252.213 [Reserved]
252.214 Notice and claim, Form 1582-A.
252.215 Certificate of tax determination, Form 2605.
252.216 Export marks.
252.217 Consignment, shipment, and delivery.
252.218 Disposition of Forms 1582-A.
252.219 Return of wine withdrawn for export with benefit of drawback.
252.220 Notice of return.
252.220a Responsibility for return of wine withdrawn for export with 
          benefit of drawback.

         Subpart L--Exportation of Beer With Benefit of Drawback

252.221 General.
252.222 Claim, Form 1582-B.
252.223 Export marks.

                           Execution of Claims

252.225 Removals of beer by brewer.
252.226 Removals of beer by agent on behalf of brewer.
252.227 Removals of beer by persons other than the brewer or agent of 
          the brewer.

                   Consignment, Shipment, and Delivery

252.230 Consignment, shipment, and delivery.

               Subpart M--Shipment or Delivery for Export

                               Consignment

252.241 Shipment for export, or for use on vessels.
252.242 Shipment for use on aircraft.
252.243 Shipment to armed services.
252.244 Shipment to manufacturing bonded warehouse.
252.244a Shipment to a customs bonded warehouse.
252.245 Shipment to foreign-trade zone.
252.246 Delivery for shipment.
252.247 Change in consignee.

                             Bills of Lading

252.250 Bills of lading required.
252.251 Railway express receipts.
252.252 Air express or freight bills of lading.
252.253 Certificate by export carrier.

                Subpart N--Proceedings at Ports of Export

252.261 Notice to district director of customs.
252.262 Delay in lading at port.
252.263 [Reserved]
252.264 Lading for exportation.
252.265 Evidence of fraud.
252.266 Release of detained merchandise.
252.267 Exportation from interior port.
252.268 Receipt for liquors for use on vessels or aircraft.
252.269 Certification by district director of customs.

                        Receipt by Armed Services

252.275 Receipt by armed services.

                       Lading for Use on Aircraft

252.280 Distilled spirits and wines.
252.281 Certificate of use for distilled spirits and wines.
252.282 Beer.

                Receipt in Manufacturing Bonded Warehouse

252.285 Receipt in manufacturing bonded warehouse.

                   Receipt in Customs Bonded Warehouse

252.286 Receipt in customs bonded warehouse.

                      Receipt in Foreign-Trade Zone

252.290 Receipt in foreign-trade zone.

                              Customs Gauge

252.291 Customs Form 6001.

                          Alternate Procedures

252.295 Exception for export of beer.

[[Page 25]]

                            Subpart O--Losses

                            Distilled Spirits

252.301 Loss of distilled spirits in transit.
252.302 Notice to exporter.
252.303 Filing of claims.
252.304 Action on claim.

                       Specially Denatured Spirits

252.310 Loss of specially denatured spirits in transit.

                                  Wine

252.315 Loss of wine in transit.
252.316 Notice to exporter.
252.317 Filing of claims.
252.318 Action on claim.

                        Beer and Beer Concentrate

252.320 Loss of beer and beer concentrate in transit.
252.321 Tax assessed on loss not accounted for.

                       Subpart P--Action on Claims

252.331 Claims supported by bond, Form 2738.
252.332 Claim against bond.
252.333 Where no bond is filed.
252.334 Credit allowance.
252.335 Disallowance of claim.

    Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 
5007, 5008, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124, 
5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C. 
203, 205; 44 U.S.C. 3504(h).

    Source: 25 FR 5734, June 23, 1960, unless otherwise noted. 
Redesignated at 40 FR 16835, Apr. 15, 1975.



                            Subpart A--Scope



Sec. 252.1  General.

    The regulations in this part relate to exportation, lading for use 
on vessels and aircraft, and the transfer to a foreign-trade zone or a 
manufacturing bonded warehouse, class 6, of distilled spirits (including 
specially denatured spirits), beer, and wine, and in the case of 
distilled spirits and wine only, transfer to a customs bonded warehouse 
as provided for in 26 U.S.C. 5066 and 5362, whether without payment of 
tax, free of tax, or with benefit of drawback, and includes requirements 
with respect to removal, shipment, lading, deposit, evidence of 
exportation, losses, claims, and bonds.

[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]



Sec. 252.2  Forms prescribed.

    (a) The Director is authorized to prescribe all forms required by 
this part. All of the information called for in each form shall be 
furnished as indicated by the headings on the form and the instructions 
on or pertaining to the form. In addition, information called for in 
each form shall be furnished as required by this part.
    (b) Requests for forms should be mailed to the ATF Distribution 
Center, 7943 Angus Court, Springfield, Virginia 22153.

(5 U.S.C. 552(a) (80 Stat. 383, as amended))

[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. ATF-249, 
52 FR 5963, Feb. 27, 1987; T.D. ATF-372, 61 FR 20725, May 8, 1996]



Sec. 252.3  Related regulations.

    Regulations relating to this part are listed below:

19 CFR Chapter I--Customs Regulations
27 CFR Part 1--Basic Permit Requirements Under the Federal Alcohol 
Administration Act
27 CFR Part 4--Labeling and Advertising of Wine
27 CFR Part 19--Distilled Spirits Plants
27 CFR Part 21--Formulas for Denatured Alcohol and Rum
27 CFR Part 24--Wine
27 CFR Part 25--Beer
27 CFR Part 30--Gauging Manual
27 CFR Part 194--Liquor Dealers
31 CFR Part 225--Acceptance of Bonds, Notes, or Other Obligations Issued 
or Guaranteed by the United States as Security in Lieu of Surety of 
Sureties on Penal Bonds

[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; as amended by T.D. ATF-299, 55 
FR 25033, June 19, 1990]



                         Subpart B--Definitions



Sec. 252.11  Meaning of terms.

    When used in this part and in forms prescribed under this part, 
where not otherwise distinctly expressed or manifestly incompatible with 
the intent thereof, terms shall have the meaning ascribed in this 
section. Words in the plural form shall include the singular, and vice 
versa, and words importing the masculine gender shall include the 
feminine. The terms ``includes'' and ``including'' do not exclude things 
not

[[Page 26]]

enumerated which are in the same general class.
    ATF Officer. An officer or employee of the Bureau of Alcohol, 
Tobacco and Firearms (ATF) authorized to perform any function relating 
to the administration or enforcement of this part.
    Beer. Beer, ale, porter, stout, and other similar fermented 
beverages (including sake or similar products) 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.
    Bonded premises--distilled spirits plant. The premises of a 
distilled spirits plant, or part thereof, on which distilled spirits 
operations defined in 26 U.S.C. 5002 are authorized to be conducted.
    Bonded wine cellar. Premises established under part 240 of this 
chapter for the production, blending, cellar treatment, storage, 
bottling, packaging, or repackaging of untaxpaid wine.
    Brewer. A proprietor of a brewery.
    Brewery. Premises established under part 25 of this chapter for the 
production of beer.
    Bulk container. any container having a capacity of more than 1 
gallon.
    CFR. The Code of Federal Regulations.
    Container. Any receptacle, vessel, or any form of package, bottle, 
can, tank, or pipeline used, or capable of being used, for holding, 
storing, transferring, or conveying liquors.
    Customs bonded warehouse. A customs bonded warehouse, class 2, 3, or 
8, established under the provisions of Customs Regulations (19 CFR 
chapter I).
    Customs officer. Any officer of the Customs Service or any 
commissioned, warrant, or petty officer of the Coast Guard, or any agent 
or other person authorized by law or designated by the Secretary of the 
Treasury to perform the duties of an officer of the Customs Service.
    Delegate. Any officer, employee, or agency of the Department of the 
Treasury authorized by the Secretary of the Treasury directly, or 
indirectly by one or more redelegations of authority, to perform the 
function mentioned or described in the context.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, 
Department of the Treasury, Washington, DC.
    District district director of customs. The district district 
director of customs at a headquarters port of the district (except the 
district of New York, NY), the area directors of customs in the district 
of New York, NY, and the port director at a port not designated as a 
headquarters port.
    Distilled spirits or spirits. That substance known as ethyl alcohol, 
ethanol, or spirits of wine, in any form (including all dilutions and 
mixtures thereof, from whatever source or by whatever process produced) 
but not denatured spirits.
    Distilled spirits plant. An establishment qualified under the 
provisions of part 19 of this chapter for the production, warehousing, 
or processing of spirits, or for authorized combinations of such 
operations.
    District director. A district director of internal revenue.
    Executed under penalties of perjury. Signed with the prescribed 
declaration under the penalties of perjury as provided on or with 
respect to the return, claim, form, or other document or, where no form 
of declaration is prescribed, with the declaration:

    I declare under the penalties of perjury that this ---------- 
(insert type of document such as statement, report, certificate, 
application, claim, or other document), including the documents 
submitted in support thereof, has been examined by me and, to the best 
of my knowledge and belief, is true, correct, and complete.

    Exportation. A severance of goods from the mass of things belonging 
to the United States with the intention of uniting them to the mass of 
things belonging to some foreign country and shall include shipments to 
any possession of the United States. The export character of any 
shipment shall be determined by the intention with which it is made, and 
it assumes an export character only when destined for use in a foreign 
country or in a possession of the United States. For the purposes of 
this part, shipments to the Commonwealth of Puerto Rico, to the 
territories of the Virgin Islands, American Samoa and Guam, and to the 
Panama

[[Page 27]]

Canal Zone shall also be treated as exportations.
    Foreign-trade zone or zone. A foreign-trade zone established and 
operated pursuant to the Act of June 18, 1934, as amended.
    Gallon or wine gallon. The liquid measure equivalent to the volume 
of 231 cubic inches.
    Liquor. Distilled spirits, wines, and/or beer.
    Liter. A metric unit of capacity equal to 1,000 cubic centimeters of 
alcoholic beverage, and equivalent to 33.814 fluid ounces. A liter is 
divided into 1,000 milliliters. Milliliter or milliliters may be 
abbreviated as ``ml''.
    Manufacturing bonded warehouse. A manufacturing bonded warehouse, 
class six, established under the provisions of Customs Regulations (19 
CFR, chapter I).
    Package. Any cask, keg, barrel, drum, or similar portable container.
    Person. An individual, a trust, an estate, a partnership, an 
association, a company, or a corporation.
    Proof. The ethyl alcohol content of a liquid at 60 degrees 
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
    Proof gallon. A gallon at 60 degrees Fahrenheit which contains 50 
percent by volume of ethyl alcohol having a specific gravity of 0.7939 
at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as 
unity, or the alcoholic equivalent thereof.
    Proprietor. The person who operates the brewery, distilled spirits 
plant, bonded wine cellar, taxpaid wine bottling house, or manufacturing 
bonded warehouse, as the case may be, referred to in this part.
    Region. A bureau of Alcohol, Tobacco and Firearms Region.
    Regional Director (compliance). The principal ATF regional official 
responsible for administering regulations in this part.
    Secretary. The Secretary of the Treasury or his delegate.
    Specially denatured spirits. Alcohol or rum, as defined in part 21 
of this chapter, denatured pursuant to the formulas authorized in part 
21 for specially denatured alcohol or rum.
    Tank truck. A tank-equipped semi-trailer, trailer, or truck.
    Tax. The distilled spirits tax, the beer tax, or the applicable wine 
tax, as the case may be, imposed by 26 U.S.C. chapter 51.
    U.S.C. The United States Code.
    Wine. All kinds and types of wine having not in excess of 24 percent 
of alcohol by volume.
    Zone operator. The person to which the privilege of establishing, 
operating, and maintaining a foreign-trade zone has been granted by the 
Foreign-Trade Zones Board created by the Act of June 18, 1934, as 
amended.

(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended 
(27 U.S.C. 205))

[T.D. ATF-48, 43 FR 13552, Mar. 31, 1978, as amended by T.D. ATF-51, 43 
FR 24243, June 2, 1978; 44 FR 55854, Sept. 28, 1979; T.D. ATF-62, 44 FR 
71720, Dec. 11, 1979; T.D. ATF-199, 50 FR 9201, Mar. 6, 1985; T.D. ATF-
224, 51 FR 7698, Mar. 5, 1986]



                   Subpart C--Miscellaneous Provisions

      Withdrawal or Lading for Use on Certain Vessels and Aircraft



Sec. 252.20  Alternate methods or procedures; and emergency variations from requirements.

    (a) Alternate methods or procedures--(1) Application. An exporter, 
after receiving approval from the Director, may use an alternate method 
or procedure (including alternate construction or equipment) in lieu of 
a method or procedure prescribed by this part. An exporter wishing to 
use an alternate method or procedure may apply to the regional director 
(compliance). The exporter shall describe the proposed alternate method 
or procedure and shall set forth the reasons for its use.
    (2) Approval by Director. The Director may approve the use of an 
alternate method or procedure if:
    (i) The applicant shows good cause for its use;
    (ii) It is consistent with the purpose and effect of the procedure 
prescribed by this part, and provides equal security to the revenue;
    (iii) It is not contrary to law; and
    (iv) It will not cause an increase in cost to the Government and 
will not hinder the effective administration of this part.

[[Page 28]]

    (3) Exceptions. The Director will not authorize an alternate method 
or procedure relating to the giving of a bond or the payment of tax.
    (4) Conditions of approval. An exporter may not employ an alternate 
method or procedure until the Director has approved its use. The 
exporter shall, during the terms of the authorization of an alternate 
method or procedure, comply with the terms of the approved application.
    (b) Emergency variations from requirements--(1) Application. When an 
emergency exists, an exporter may apply to the regional director 
(compliance) for a variation from the requirements of this part relating 
to construction, equipment, and methods of operation. The exporter shall 
describe the proposed variation and set forth the reasons for using it.
    (2) Approval by regional director (compliance). The regional 
director (compliance) may approve an emergency variation from 
requirements if:
    (i) An emergency exists;
    (ii) The variation from the requirements is necessary;
    (iii) It will afford the same security and protection to the revenue 
as intended by the specific regulations;
    (iv) It will not hinder the effective administration of this part; 
and
    (v) It is not contrary to law.
    (3) Conditions of approval. An exporter may not employ an emergency 
variation from the requirements until the regional director (compliance) 
has approved its use. Approval of variations from requirements are 
conditioned upon compliance with the conditions and limitations set 
forth in the approval.
    (4) Automatic termination of approval. If the exporter fails to 
comply in good faith with the procedures, conditions or limitations set 
forth in the approval, authority for the variation from requirements is 
automatically terminated and the exporter is required to comply with 
prescribed requirements of regulations from which those variations were 
authorized.
    (c) Withdrawal of approval. The Director may withdraw approval for 
an alternate method or procedure, or the regional director (compliance) 
may withdraw approval for an emergency variation from requirements, 
approved under paragraph (a) or (b) of this section, if the Director or 
the regional director (compliance) finds the revenue is jeopardized or 
the effective administration of this part is hindered by the approval.

(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec. 
201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))

[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985]



Sec. 252.21  General.

    Liquors may be withdrawn without payment of tax for lading, and 
liquors on which the tax has been paid or determined may be laden with 
benefit of drawback of tax, subject to this part, for use on vessels and 
aircraft as follows:
    (a) Vessels or aircraft operated by the United States;
    (b) Vessels of the United States employed in the fisheries as 
provided in Sec. 252.22 or in the whaling business, or actually engaged 
in foreign trade or trade between the Atlantic and Pacific ports of the 
United States or between the United States and any of its possessions, 
or between Hawaii and any other part of the United States or between 
Alaska and any other part of the United States;
    (c) Aircraft registered in the United States and actually engaged in 
foreign trade or trade between the United States and any of its 
possessions, or between Hawaii and any other part of the United States 
or between Alaska and any other part of the United States;
    (d) Vessels of war of any foreign nation;
    (e) Foreign vessels employed in the fisheries as provided in 
Sec. 252.22 or in the whaling business, or actually engaged in foreign 
trade or trade between the United States and any of its possessions, or 
between Hawaii and any other part of the United States or between Alaska 
and any other part of the United States; where such trade by foreign 
vessels is permitted; or
    (f) Aircraft registered in any foreign country and actually engaged 
in foreign trade or trade between the United States and any of its 
possessions, or between Hawaii and any other part of the United States 
or between Alaska and any other part of the United States,

[[Page 29]]

where trade by foreign aircraft is permitted, and where the Secretary of 
the Treasury shall have been advised by the Secretary of Commerce that 
he has found such foreign country allows, or will allow, substantially 
reciprocal privileges in respect to aircraft registered in the United 
States.

(46 Stat. 690, as amended; 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[T.D. 6588, 27 FR 773, Jan. 26, 1962. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.22  Vessels employed in the fisheries.

    Liquors may be withdrawn or laden under the provisions of paragraphs 
(b) and (e) of Sec. 252.21 relating to vessels employed in the 
fisheries, only for use on vessels of the United States documented to 
engage in the fisheries and foreign fishing vessels of 5 net tons or 
over if the district director of customs is satisfied by reason of the 
quantity requested in the light of (a) whether the vessel is employed in 
substantially continuous fishing activities, and (b) the vessel's 
complement, that none of the liquors to be withdrawn or laden are 
intended to be removed from the vessel in, or otherwise returned to, the 
United States. Such withdrawal or lading shall be conditioned upon 
compliance with the applicable provisions of this part. Lading of such 
liquors for use on such vessels shall be subject to approval by the 
district director of customs of a special written application by the 
withdrawer or the vessel's master on customs Form 5125 (in duplicate) 
and a statement by the withdrawer in his application or notice on the 
required ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case 
may be, that the liquors are to be laden for use as supplies on a vessel 
employed in the fisheries. The original application on customs Form 
5125, after approval, shall be stamped with the serial number of the ATF 
Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, and 
the date thereof, and shall be returned by the district director of 
customs to the withdrawer or vessel's master for use as prescribed 
below. Approval of each such application shall be subject to the 
condition that the original shall be presented thereafter by the 
withdrawer or the vessel's master to the district director of customs 
within 24 hours (excluding Saturday, Sunday, and holidays) after each 
subsequent arrival of the vessel at a customs port or station and that 
an accounting shall be made at the time of such presentation of the 
disposition of the liquors until the district director of customs is 
satisfied that they have been consumed on board, or landed under customs 
supervision, and takes up the authorization. The approval of customs 
Form 5125 shall be subject to the further condition that any such 
liquors remaining on board while the vessel is in port shall be 
safeguarded in the manner and to such extent as the director of the port 
or place of arrival shall deem necessary. When such liquors have been 
accounted for to the satisfaction of the district director of customs, 
he shall execute his certificate of lading and use on both copies of the 
ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, 
and forward the original of the form to the regional director 
(compliance) designated thereon. In the event of a failure on the part 
of the withdrawer or the master of the vessel to comply with the 
conditions of this section or upon receipt of evidence that the liquors 
were not lawfully used as supplies on the vessel, the district director 
of customs shall advise the regional director (compliance) of all the 
facts in the case for determination of any liability incurred. In the 
case of liquors withdrawn without payment of tax, assessment of tax 
liability found to have been incurred shall be made against the 
principal on the bond. In the case of taxpaid or tax determined liquors, 
the regional director (compliance) shall determine as to whether to make 
demand upon the principal and the surety on the bond or to disallow the 
claim as the case may be.
    Note: As used in this section, the word ``withdrawer'' shall mean 
the person executing the application or notice, ATF Form 5100.11, 
5110.30, 1582-A, 1582-B, or 1689, as the case may be.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

[[Page 30]]


    Editorial Note: For Federal Register citations affecting 
Sec. 252.22, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.23  Reciprocating foreign countries.

    Assistant regional commissioners may approve applications relating 
to the withdrawal or lading of liquors for use on aircraft of those 
foreign countries which will allow, to aircraft registered in the United 
States and engaged in foreign trade, privileges substantially reciprocal 
to the privileges allowed herein to aircraft of a foreign country. Where 
application is made to withdraw or lade liquors for use on aircraft of 
other countries, which it is claimed reciprocate similar privileges to 
aircraft of the United States, the applicant must first establish the 
right of such withdrawal or lading. In appropriate cases, the applicant 
should request the Secretary of Commerce to find and advise the 
Secretary of the Treasury that such foreign country or countries allow, 
or will allow, substantially reciprocal privileges to aircraft of the 
United States.

(46 Stat. 690, as amended; 19 U.S.C. 1309)

                     Manufacturing Bonded Warehouses



Sec. 252.25  General.

    The proprietor of a duly constituted manufacturing bonded warehouse, 
established in accordance with law and the regulations in 19 CFR chapter 
I, may withdraw distilled spirits or wine from any distilled spirits 
plant or bonded wine cellar, as the case may be, without payment of tax, 
for use in the manufacture of products for export, or for shipment in 
bond to Puerto Rico, or for use by foreign governments, organizations, 
and individuals, as authorized by 26 U.S.C. 5066, 5214(a)(6) and 5362; 
and 19 U.S.C. 1311. The proprietor of the manufacturing bonded warehouse 
shall furnish bond in accordance with the provisions of Sec. 252.63 or 
Sec. 252.64.

(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C. 
1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as 
amended (26 U.S.C. 5214, 5362); sec. 3, Pub. L. 91-659, 84 Stat. 1965, 
as amended (26 U.S.C. 5066))

[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]

                        Customs Bonded Warehouses



Sec. 252.26  Entry of distilled spirits into customs bonded warehouses.

    (a) Distilled spirits withdrawn without payment of tax. (1) Bottled 
distilled spirits may, subject to this part, be withdrawn from bonded 
premises for transfer to customs bonded warehouses in which imported 
distilled spirits are permitted to be stored in bond for entry pending 
withdrawal as provided in Sec. 252.27. Withdrawals from bonded premises 
under the provisions of this paragraph shall be treated as withdrawals 
for exportation under the provisions of 26 U.S.C. 5214(a)(4).
    (2) Distilled spirits may, subject to this part, be withdrawn from 
bonded premises for transfer (for the purpose of storage pending 
exportation) to any customs bonded warehouse from which distilled 
spirits may be exported. These withdrawals shall be treated as 
withdrawals for exportation under the provisions of 26 U.S.C. 
5214(a)(9).
    (b) Bottled distilled spirits eligible for export with benefit of 
drawback. Bottled distilled spirits eligible for export with benefit of 
drawback may, subject to this part, be transferred to customs bonded 
warehouses in which imported distilled spirits are permitted to be 
stored, and entered pending withdrawal as provided in Sec. 252.28, as if 
such spirits were for exportation.
    (c) Time deemed exported. For the purpose of this part, distilled 
spirits entered into a customs bonded warehouse as provided in this 
section shall be deemed exported at the time so entered.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1381, 1382, (26 
U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 
U.S.C. 5066, 5370, 5371; 26 U.S.C. 7805))

[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-206, 50 FR 23956, June 7, 1985]



Sec. 252.27  Entry of wine into customs bonded warehouses.

    Upon filing of the application or notice prescribed by 
Sec. 252.122(a), wine may be withdrawn from a bonded wine cellar for 
transfer to any customs bonded warehouse for entry pending withdrawal as 
provided in Sec. 252.28. Such

[[Page 31]]

withdrawal from bonded wine cellars is governed by the provisions of 
subpart F of this part. Wine so transferred to customs bonded warehouses 
shall be entered, stored, and accounted for in such warehouses under the 
appropriate provisions of 19 CFR chapter I.

(Sec. 2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]



Sec. 252.28  Withdrawal of wine and distilled spirits from customs bonded warehouses.

    Wine and bottled distilled spirits entered into customs bonded 
warehouses as provided in Sec. 252.26 (a) or (b) and Sec. 252.27 may, 
under the appropriate provisions of 19 CFR chapter I, be withdrawn from 
such warehouses for consumption in the United States by and for the 
official or family use of foreign governments, organizations, and 
individuals who are entitled to withdraw imported wine and distilled 
spirits from a warehouse free of tax. Distilled spirits and wine entered 
into customs bonded warehouses under the provisions of 
Secs. 252.26(a)(2) and 252.27 may be withdrawn for exportation, subject 
to the provisions of 19 CFR chapter I. Distilled spirits and wine 
transferred to customs bonded warehouses shall be entered into, stored 
and accounted for in, and withdrawn from, such warehouses under the 
appropriate provisions of 19 CFR chapter I. Wine and bottled distilled 
spirits, originally transferred to customs bonded warehouses for the 
purpose of withdrawal by foreign embassies, legations, etc., as 
authorized by law, may be withdrawn from such warehouses for domestic 
use, in which event they shall be treated as American goods exported and 
returned.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); 
sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); sec. 
2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]

                           Foreign-Trade Zones



Sec. 252.30  Export status.

    (a) Distilled spirits and wines manufactured, produced, bottled in 
bottles packed in containers, or packaged in casks or other bulk 
containers in the United States, and beer brewed or produced in the 
United States may be transferred to a foreign-trade zone for the sole 
purpose of exportation, or storage pending exportation. Liquors 
deposited in a foreign-trade zone under this part solely for such 
purposes are considered to be exported. Export status is not acquired 
until application on Form 214 for admission of the liquors into the zone 
has been approved by the district director of customs under the 
appropriate provision of 19 CFR chapter I, and the required 
certification of deposit has been made on the ATF form prescribed in 
this part.
    (b) The provisions of subpart H of this part do not apply to 
specially denatured spirits transferred to a foreign-trade zone for use 
in the manufacture of articles pursuant to the provisions of 19 U.S.C. 
81c(c). Transfer of domestic specially denatured spirits to a qualified 
user in a foreign-trade zone is made free of tax under the provisions of 
part 20 of this chapter. Such transfer does not place the domestic 
specially denatured spirits in an export status.

(48 Stat. 999, as amended (19 U.S.C. 81c))

[T.D. ATF-274, 53 FR 25157, July 5, 1988]

 Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone



Sec. 252.35  General.

    Liquors may not, under the law, be transferred to a foreign-trade 
zone for the purpose of destruction. However, liquors transported to and 
deposited in a foreign-trade zone for exportation or for storage pending 
exportation may be destroyed under the supervision of the district 
director of customs, where it is shown to the satisfaction of the 
regional director (compliance) of the region in which the zone is 
located that the liquors, after deposit in a zone, have become 
unmerchantable or unfit for export.

(48 Stat. 999, as amended; 19 U.S.C. 81c)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

[[Page 32]]



Sec. 252.36  Application.

    Liquors deposited in a foreign-trade zone from the United States 
which have become unmerchantable or unfit for export may be destroyed. 
The exporter shall prepare a letter application, in duplicate, and 
submit it to the regional director (compliance) of the region in which 
the zone is located. The application shall identify the name and address 
of the exporter and contain the following information:
    (a) The kind and quantity of the liquor, the serial numbers, if any, 
of the containers thereof, and identification of the zone in which the 
liquor is stored;
    (b) The name and address of the producer bottler or packager of the 
liquor, and the name, registry number, if any, and location of the 
plant, warehouse or other establishment from which such liquors were 
withdrawn for transportation to and deposit in the foreign-trade zone;
    (c) The date, form, and serial number of the ATF Form 5100.11, 
5110.30, 1582-A, 1582-B, or 1689, as the case may be; and, in the case 
of liquors on which drawback of internal revenue tax has been allowed, 
the claim number assigned thereto by the regional director (compliance);
    (d) Whether the liquor has become unmerchantable or unfit for export 
after deposit in the zone, together with all the known facts relating 
thereto; and
    (e) Whether the unmerchantable or unfit liquor is covered by valid 
insurance in excess of the market value thereof, exclusive of tax. If 
the liquor is insured, the application shall show its market value, the 
amount and date of each and every policy of insurance, the name and 
location of the company by which each and every policy was issued, the 
name and address of the bona fide owner of the liquor, and to the best 
of the affiant's knowledge, whether any other person or party is 
indemnified against the loss of the liquor by reason of its spoilage or 
destruction.

Such application shall be signed by the exporter or his authorized agent 
and be executed under the penalties of perjury. The regional director 
(compliance) may require any further evidence as is deemed necessary. 
The operator of the foreign-trade zone shall countersign the application 
or otherwise indicate thereon his knowledge of and concurrence in the 
application to destroy the liquor. The exporter shall file the 
application with the district director of customs in whose district the 
foreign-trade zone is located; at the same time the exporter shall 
likewise file Zone Form E in accordance with Customs Regulations (19 CFR 
chapter I). On receipt of the application the district director of 
customs shall determine the completeness thereof and shall report any 
facts relating to the condition of the liquor of which he may have 
knowledge. The original application shall be forwarded to the regional 
director (compliance) and the district director of customs shall retain 
the copy for his files.

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.36, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.37  Action by regional director (compliance).

    The regional director (compliance) shall carefully examine the 
application to see that all the required information has been furnished 
and shall cause an investigation to be made or require any additional 
evidence, including samples, to be submitted if necessary. If the 
regional director (compliance) finds that the liquors were transported 
to and deposited in a foreign-trade zone in good faith for the purpose 
of exportation or storage pending exportation, and that the liquors, 
after deposit in the zone, have become unmerchantable or unfit for 
export, he may approve the application and authorize the destruction of 
the liquor described therein under the supervision of the district 
director of customs. On approval or disapproval of the application, the 
regional director (compliance) shall advise the district director of 
customs of his action.

[T.D. ATF-51,43 FR 24244, June 2, 1978]

[[Page 33]]



Sec. 252.38  Action by district director of customs.

    On receipt of the regional director's (compliance) authorization for 
destruction of the liquor, or his disapproval of the application for 
destruction, the district director of customs shall act upon the 
exporter's application on Zone Form E and dispose of it in accordance 
with the applicable provisions of Customs Regulations (19 CFR chapter 
I). Where the regional director (compliance) has authorized the 
destruction of the liquor, such destruction shall be accomplished under 
customs supervision.

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

                     Evidence of Exportation and Use



Sec. 252.40  Evidence of exportation: distilled spirits and wine.

    The exportation of any shipment of distilled spirits or wine may be 
evidenced by:
    (a) A copy of the export bill of lading (Sec. 252.250); or
    (b) A copy of the railway express receipt (Sec. 252.251); or
    (c) A copy of the air express receipt (Sec. 252.252); or
    (d) A copy of the through bill of lading where exportation is to a 
contiguous foreign country (Sec. 252.250); or
    (e) A certificate by the export carrier, as provided for in 
Sec. 252.253.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]



Sec. 252.41  Evidence of lading for use on vessels or aircraft: distilled spirits and wine.

    The lading of distilled spirits or wine for use on vessels or 
aircraft may be evidenced by submission of a receipt procured under the 
provisions of Sec. 252.268.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 201, Pub. L. 85-859; 72 Stat. 1362, as amended, 1380, as 
amended (26 U.S.C. 5214, 5362))

[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]



Sec. 252.42  Evidence of deposit.

    The deposit of distilled spirits in a customs bonded warehouse or 
distilled spirits and wines in a foreign-trade zone with benefit of 
drawback may be evidenced by a copy of the transportation bill of lading 
obtained under the provisions of Sec. 252.250.

(48 Stat. 999, as amended, 84 Stat. 1965; 19 U.S.C. 81c, 26 U.S.C. 5066)

[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.43  Evidence of exportation and lading for use on vessels and aircraft: beer.

    (a) Exportation. The exportation of beer to a foreign country or 
possession will be fully evidenced by any of the following documents:
    (1) Customs certification of lading and clearance on Form 1582-B or 
Form 1689 under subpart M of this part; or
    (2) For shipment to the armed forces, certification by a military 
officer on Form 1582-B or Form 1689 under Sec. 252.275; or
    (3) A bill of lading (Sec. 252.250), a railway express receipt 
(Sec. 252.251), or an air express or air freight bill of lading 
(Sec. 252.252), when such bills of lading or receipt show exportation to 
a foreign country or possession; or
    (4) A certificate issued by an export carrier under Sec. 252.253 
attesting to exportation to a foreign country or possession; or
    (5) A landing certificate issued by an official of the country or 
possession where the beer has actually landed; or
    (6) Any other evidence of exportation approved by the regional 
director (compliance).
    (b) Use as supplies on vessels and aircraft. The lading of beer for 
use on vessels or aircraft will be fully evidenced by:
    (1) For fishing vessels only, customs certification of lading and 
use on Form 1582-B or Form 1689 under Sec. 252.23; or
    (2) Customs certification of lading on Form 1582-B or Form 1689 
under Secs. 252.264 or 252.282; or

[[Page 34]]

    (3) Any other evidence of exportation approved by the regional 
director (compliance).

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as 
amended (26 U.S.C. 5053, 5055))

[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]

                          Retention of Records



Sec. 252.45  Retention of records.

    File copies of forms required by this part to be retained by any 
proprietor or claimant, and all records, documents, or copies of records 
and documents supporting such forms, shall be preserved by such 
proprietor or claimant for a period of not less than two years, and 
during such period shall be available, during business hours, for 
inspection and the taking of abstracts therefrom by ATF officers.

(Approved by the Office of Management and Budget under control number 
1512-0385)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1381, as amended, 
1390, as amended, 1395, as amended (26 U.S.C. 5114, 5367, 5415, 5555); 
sec. 807, Pub. L. 96-39, 93 Stat. 283 (26 U.S.C. 5207))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. ATF-172, 49 
FR 14943, Apr. 16, 1984]

                          Penalties of Perjury



Sec. 252.48  Execution under penalties of perjury.

    When a return, form, or other document called for under this part is 
required by this part or in the instructions on or with the return, 
form, or other document to be executed under penalties of perjury, it 
shall be so executed, as defined in subpart B of this part, and shall be 
signed by the proprietor, or other duly authorized person.

(68A Stat. 749 (26 U.S.C. 6065))



                 Subpart D--Bonds and Consents of Surety



Sec. 252.51  General.

    Every person required by this part to file a bond or consent of 
surety shall prepare and execute it on the prescribed form and file it 
with the regional director (compliance) of the region in which is 
located the premises from which the withdrawal or removal of spirits or 
wines is made without payment of tax, or, in the case of taxpaid or tax-
determined spirits or wines on which claim for drawback of tax will be 
filed, with the regional director (compliance) for the region in which 
the claim will be filed, in accordance with the procedures of this part. 
The procedures in parts 19, 25 or 240 of this chapter shall govern bonds 
covering distilled spirits plants, bonded wine cellars and breweries, 
respectively.

[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979, as amended by T.D. ATF-224, 51 
FR 7698, Mar. 5, 1986]



Sec. 252.52  Corporate surety.

    (a) Surety bonds required by this part may be given only with 
corporate sureties holding certificates of authority from, and subject 
to the limitations prescribed by, the Secretary as set forth in the 
current revision of Treasury Department Circular No. 570 (Companies 
Holding Certificates of Authority as Acceptable Sureties on Federal 
Bonds and as Acceptable Reinsuring Companies).
    (b) Treasury Department Circular No. 570 is published in the Federal 
Register annually as of the first workday of July. As they occur, 
interim revisions of the circular are published in the Federal Register. 
Copies may be obtained from the Audit Staff, Bureau of Government 
Financial Operations, Department of the Treasury, Washington, DC 20226.

(July 30, 1947, ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7))

[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981]



Sec. 252.52a  Filing of powers of attorney.

    Each bond, and each consent to changes in the terms of a bond, shall 
be accompanied by a power of attorney authorizing the agent or officer 
who executed the bond or consent to so act on behalf of the surety. The 
regional director (compliance) who is authorized to approve the bond, 
may, when he deems it necessary, require additional evidence of the 
authority of the agent

[[Page 35]]

or officer to execute the bond or consent.

(61 Stat. 648; 6 U.S.C. 6, 7)

[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835, 
Apr. 15, 1975]



Sec. 252.52b  Execution of powers of attorney.

    The power of attorney shall be prepared on a form provided by the 
surety company and executed under the corporate seal of the company. If 
the power of attorney submitted is other than a manually signed 
original, it shall be accompanied by certification of its validity.

(61 Stat. 648; 6 U.S.C. 6, 7)

[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835, 
Apr. 15, 1975]



Sec. 252.53  Deposit of securities in lieu of corporate surety.

    In lieu of corporate surety, the principal may pledge and deposit, 
as surety for his bond, securities which are transferable and are 
guaranteed as to both interest and principal by the United States, in 
accordance with the provisions of 31 CFR part 225.

(61 Stat. 650; 6 U.S.C. 15)



Sec. 252.54  Consents of surety.

    Consents of surety to changes in the terms of bonds shall be 
executed on Form 1533 by the principal and by the surety with the same 
formality and proof of authority as is required for the execution of 
bonds.



Sec. 252.55  Authority to approve bonds and consents of surety.

    Regional directors (compliance) are authorized to approve all bonds 
and consents of surety required by this part.



Sec. 252.56  Disapproval of bonds or consents of surety.

    The regional director (compliance) may disapprove any bond 
prescribed by this part, or any consent of surety submitted in respect 
thereto, if the principal or any person owning, controlling, or actively 
participating in the management of the business of the principal shall 
have been previously convicted, in a court of competent jurisdiction, 
of:
    (a) Any fraudulent noncompliance with any provision of any law of 
the United States, if such provision related to internal revenue or 
customs taxation of spirits, wines, or beer, or if such offense shall 
have been compromised with the person on payment of penalties or 
otherwise; or
    (b) Any felony under a law of any State, Territory, or the District 
of Columbia, or the United States, prohibiting the manufacture, sale, 
importation, or transportation of spirits, wine, beer, or other 
intoxicating liquor.

(72 Stat. 1336, 1352, 1353, 1394; 26 U.S.C. 5062, 5175, 5177, 5551)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]



Sec. 252.57  Appeal to Director.

    Where a bond or consent of surety is disapproved by the regional 
director (compliance), the person giving the bond may appeal from such 
disapproval to the Director, who will hear such appeal. The decision of 
the Director shall be final.

(72 Stat. 1394; 26 U.S.C. 5551)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.58  Operations or unit bond--distilled spirits.

    (a) Spirits. Where spirits are withdrawn without payment of tax, as 
authorized in Sec. 252.91, from the bonded premises of a distilled 
spirits plant on application of the proprietor thereof, the operations 
or unit bond, given by the proprietor and approved under the provisions 
of part 19 of this chapter, shall cover such withdrawals.
    (b) Wine. Where, under the provisions of part 19 of this chapter, an 
operations or unit bond has been given and approved to cover the 
operations of a distilled spirits plant and an adjacent bonded wine 
cellar, such bond shall cover the withdrawal of wine without payment of 
tax, as authorized in Sec. 252.121, from such bonded wine cellar on 
application for such withdrawal by the proprietor.

[[Page 36]]

    (c) Specially denatured spirits. Where specially denatured spirits 
are withdrawn free of tax, as authorized in Sec. 252.151, from the 
bonded premises of a distilled spirits plant on application of the 
proprietor thereof, the proprietor shall file a consent of surety 
extending the terms of the operations or unit bond, which consent shall 
be in the following form:

    The obligors agree to extend the terms of said bond to cover all 
liability that may be incurred on all specially denatured spirits 
withdrawn by the principal for exportation or transfer to a foreign-
trade zone, for which satisfactory evidence of exportation, or of 
deposit in a foreign-trade zone, as required by law and regulations, is 
not submitted to the regional director (compliance).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended 
(26 U.S.C. 5175, 5214); Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as 
amended (26 U.S.C. 5066); Sec. 805, Pub. L. 96-39, 93 Stat. 276 (26 
U.S.C. 5173))

[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]



Sec. 252.59  Bond, Form 700.

    Where the operations of a bonded wine cellar are covered by bond, 
Form 700, as provided in part 24 of this chapter, such bond shall cover 
the withdrawal of wine without payment of tax, as authorized in 
Sec. 252.121, from such bonded wine cellar by the proprietor of the 
bonded wine cellar.

(72 Stat. 1379, 1380; 26 U.S.C. 5354, 5362, as amended by T.D. ATF-299, 
55 FR 25033, June 19, 1990]



Sec. 252.60  Brewer's bond, Form 5130.22.

    When beer or beer concentrate is removed from a brewery without 
payment of tax for any of the purposes authorized in Sec. 252.141, the 
brewer's bond, Form 5130.22, furnished under the provisions of part 25 
of this chapter will cover the removals.

(49 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 
Stat. 1334, as amended, 1388, as amended (26 U.S.C. 5053, 5401))

[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]



Sec. 252.61  Bond, Form 2734 (5100.25).

    If a specific lot of distilled spirits or wine is to be withdrawn 
without payment of tax, as authorized in Sec. 252.91(a)(1), (2), (3), 
(5), or Sec. 252.121(a), (b), (c), or (d), by a person other than the 
proprietor of the bonded premises, a specific bond on ATF Form 2734 
(5100.25) shall be filed by the exporter with the regional director 
(compliance), as provided in Sec. 252.51. The penal sum of the bond 
shall not be less than the tax prescribed by law on the quantity of 
spirits or wine to be withdrawn. However, the maximum penal sum of the 
bond shall not exceed $200,000 but in no case shall the penal sum be 
less than $1,000.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended, 
1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. 
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]



Sec. 252.62  Bond, Form 2735 (5100.30).

    (a) Requirement for bond. If a person other than the proprietor of 
the bonded premises withdraws distilled spirits or wine without payment 
of tax, as authorized by Sec. 252.91(a)(1), (2), (3), (5), or 
Sec. 252.121(a), (b), (c), or (d), the exporter shall file a continuing 
bond, ATF Form 2735 (5100.30), with the regional director (compliance), 
as provided in Sec. 252.51.
    (b) Penal sum of bond. The penal sum of the bond shall be sufficient 
to cover the tax on the maximum quantity of distilled spirits and wine 
that may remain unaccounted for at any one time. However, the maximum 
penal sum of the bond shall not exceed $200,000, but in no case shall 
the penal sum be less than $1,000. Distilled spirits and wine withdrawn 
for exportation, use on vessels or aircraft, transfer to a customs 
bonded warehouse, or transfer to and deposit in a foreign-trade zone, 
shall remain unaccounted for until the evidence of exportation, use, 
deposit, transfer, or loss in transit has been filed with the regional 
director (compliance).
    (c) Apportioning bonds. If the bond, Form 2735 (5100.30), is in less 
than the maximum penal sum, the principal shall apportion the bond, in 
accordance with the requirements on the bond form. The exporter may 
reapportion the bond coverage, if changing conditions make this 
necessary, by filing a consent of surety, ATF Form 1533 (5000.18), for 
approval by the Director of Industry Operations (DIO).

[[Page 37]]

    (d) Withdrawal of wine for transfer to a customs bonded warehouse; 
consent of surety. An exporter with a bond on Form 2735 (5100.30) 
executed before April 1, 1981, shall obtain a consent of surety on Form 
1533 (5000.18) before withdrawing wine without payment of tax from a 
bonded wine cellar for transfer to a customs bonded warehouse. The 
consent shall be executed in accordance with Sec. 252.54 and filed in 
accordance with instructions on the form. Exporters with bonds executed 
on or after April 1, 1981, do not need this consent of surety, because 
such bonds automatically apply to withdrawals for transfer to customs 
bonded warehouses.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended, 
1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. 
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1991, as amended by T.D. ATF-413, 64 
FR 46845, Aug. 27, 1999]



Sec. 252.63  Bond, Form 2736.

    Where the proprietor of a manufacturing bonded warehouse desires to 
withdraw a specific lot of distilled spirits or wines without payment of 
tax, as authorized in Sec. 252.25, he shall file with the regional 
director (compliance), as provided in Sec. 252.51, a specific bond, on 
Form 2736, to cover the transportation of the distilled spirits or wines 
from the bonded premises from which withdrawn to the manufacturing 
bonded warehouse. The penal sum of such bond shall be not less than the 
tax prescribed by law on the quantity of distilled spirits or wines to 
be withdrawn: Provided, That the maximum penal sum of such bond shall 
not exceed $200,000, but in no case shall the penal sum be less than 
$1,000.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1380, as amended 
(26 U.S.C. 5175, 5362))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]



Sec. 252.64  Bond, Form 2737.

    (a) General. Where the proprietor of a manufacturing bonded 
warehouse desires to withdraw distilled spirits and wines from time to 
time without payment of tax, as authorized in Sec. 252.25, he shall file 
with the regional director (compliance), as provided in Sec. 252.51, a 
continuing bond on Form 2737. The bond shall be executed in a penal sum 
sufficient to cover the tax at the rates prescribed by law on the 
maximum quantity of distilled spirits and wines which may remain 
unaccounted for at any one time: Provided, That the maximum penal sum of 
such bond shall not exceed $200,000, but in no case shall the penal sum 
be less than $1,000. Distilled spirits and wines withdrawn for transfer 
to a manufacturing bonded warehouse shall remain unaccounted for until 
the evidence of deposit in such warehouse, as required by this part, has 
been filed with the regional director (compliance). The proprietor 
shall, at the time of executing Form 2737, designate the premises from 
which the withdrawals are to be made, provided that, as to any one bond 
on Form 2737, such premises shall be located in the same internal 
revenue region.
    (b) Apportioning bonds. If the bond, Form 2737 is in less than the 
maximum penal sum, the principal shall apportion the bond, in accordance 
with the requirements on the bond form. The principal may reapportion 
the bond coverage, if changing conditions make this necessary, by filing 
a consent of surety, Form 1533, for approval by the regional regulatory 
administrator.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1380, as amended 
(26 U.S.C. 5175, 5362))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979]



Sec. 252.65  Bond, Form 2738.

    Whenever, under the provisions of this part, the claimant desires 
drawback of tax on distilled spirits or wines to be exported, laden for 
use on vessels or aircraft, or transferred to and deposited in a 
foreign-trade zone, or, in the case of distilled spirits, transferred to 
a customs bonded warehouse, as authorized in Secs. 252.171 and 252.211, 
prior to the receipt by the regional regulatory administrator of the 
certified copy of ATF Form 5110.30, or 1582-A, as the case may be, as 
prescribed by this part, he shall file bond on Form 2738 with the 
regional regulatory administrator

[[Page 38]]

as provided in Sec. 252.51. The penal sum of the bond shall be 
sufficient to cover the amount of drawback which will at any time 
constitute a charge against the bond:

Provided, That the maximum penal sum shall not exceed $200,000, but in 
no case shall the penal sum be less than $1,000: Provided further, That 
where the claimant desires to remove distilled spirits to a customs 
bonded warehouse as provided in Sec. 252.171(d) and the terms of his 
bond on Form 2738, then in force, do not cover such removals, he shall 
either file a consent of surety on Form 1533 to extend the terms of such 
bond to cover such removals or file a new bond on Form 2738.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as 
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)

[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. 
ATF-198, 50 FR 8559, Mar. 1, 1985]



Sec. 252.66  Strengthening bonds.

    In all cases where the penal sum of any bond becomes insufficient, 
the principal shall either give a strengthening bond with the same 
surety to attain a sufficient penal sum, or give a new bond to cover the 
entire liability. Strengthening bonds will not be approved where any 
notation is made thereon which is intended, or which may be construed, 
as a release of any former bond, or as limiting the amount of any bond 
to less than its full penal sum. Strengthening bonds shall show the 
current date of execution and the effective date.

(72 Stat. 1352, 1394; 26 U.S.C. 5175, 5551)



Sec. 252.67  New or superseding bonds.

    New bonds shall be required in case of insolvency or removal of any 
surety, and may, at the discretion of the regional director 
(compliance), be required in any other contingency affecting the 
validity or impairing the efficiency of such bond. Executors, 
administrators, assignees, receivers, trustees, or other persons acting 
in a fiduciary capacity, continuing or liquidating the business of the 
principal, shall execute and file a new bond or obtain the consent of 
the surety or sureties on the existing bond or bonds. Where, under the 
provisions of Sec. 252.72, the surety on any bond given under this 
subpart has filed an application to be relieved of liability under said 
bond and the principal desires or intends to continue the business or 
operations to which such bond relates, he shall file a valid superseding 
bond to be effective on or before the date specified in the surety's 
notice. If the principal does not file a new or superseding bond when 
required, he shall discontinue the operations intended to be covered by 
such bond forthwith. New or superseding bonds shall show the current 
date of execution and the effective date.

(72 Stat. 1336, 1362; 26 U.S.C. 5062, 5214)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]

                          Termination of Bonds



Sec. 252.70  Termination of bonds, Forms 2734 and 2736.

    Bonds, Forms 2734 and 2736, covering a specific lot of distilled 
spirits or wines withdrawn without payment of tax under this part, will 
be canceled by the regional director (compliance) on receipt by him of 
ATF Form 5100.11 properly executed by the appropriate customs official 
or armed services officer, as required by this part, evidencing that the 
distilled spirits or wines have been duly exported, laden for use on 
vessels or aircraft, deposited in a foreign-trade zone, or deposited in 
a manufacturing bonded warehouse, as the case may be, or of evidence 
satisfactory to him that the distilled spirits or wines have been 
otherwise lawfully disposed of or accounted for: Provided, That all 
liability under the bond to be canceled has been terminated.

(72 Stat. 1352; 26 U.S.C. 5175)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]



Sec. 252.71  Termination of bonds, Forms 2735, 2737, and 2738.

    Continuing bonds, Forms 2735 and 2737, covering distilled spirits 
and/or wines withdrawn from time to time without payment of tax under 
this part

[[Page 39]]

and Form 2738 covering allowance of claims for drawback on distilled 
spirits and/or wines removed as authorized in Secs. 252.171 and 252.211, 
may be terminated as to liability for future withdrawals or claims (a) 
pursuant to application of surety as provided in Sec. 252.72, (b) on 
approval of a superseding bond, or (c) on written notification to the 
regional director (compliance) by the principal of his discontinuance of 
withdrawals or claims, as the case may be, under the bond. When no 
further withdrawals are to be made under a bond on Form 2735 or 2737, or 
no further claims for drawback are to be filed under bond Form 2738, the 
bond shall be canceled by the regional director (compliance) in the 
manner and subject to the conditions provided in Sec. 252.70.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended, 
1353, as amended (26 U.S.C. 5062, 5175, 5176))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 
1975,and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. ATF-
198, 50 FR 8559, Mar. 1, 1985]



Sec. 252.72  Application of surety for relief from bond.

    A surety on any bond given on Forms 2735, 2737, or 2738, may at any 
time in writing notify the principal and the regional director 
(compliance) in whose office the bond is on file that he desires, after 
a date named, to be relieved of liability under said bond. Such date 
shall be not less than 90 days after the date the notice is received by 
the regional director (compliance). The surety shall also file with the 
regional director (compliance) an acknowledgment or other proof of 
service on the principal. If such notice is not thereafter in writing 
withdrawn, the rights of the principal as supported by said bond shall 
be terminated on the date named in the notice, and the surety shall be 
relieved from liability to the extent set forth in Sec. 252.73(b).

(68A Stat. 749, as amended (26 U.S.C. 6065); Sec. 201. Pub. L. 85-859, 
72 Stat. 1336, as amended, 1352, as amended (26 U.S.C. 5062, 5175))

[T.D. 6895, 31 FR 11976, Sept. 13, 1966. Redesignated at 40 FR 16835, 
Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]



Sec. 252.73  Relief of surety from bond.

    (a) Bonds, Forms 2734 and 2736. The surety on a bond given on Form 
2734 or Form 2736 shall be relieved from his liability under the bond 
when the bond has been canceled as provided for in Sec. 252.70.
    (b) Bonds, Forms 2735, 2737, and 2738. Where the surety on a bond 
given on Form 2735, Form 2737, or on Form 2738 has filed application for 
relief from liability, as provided in Sec. 252.72, the surety shall be 
relieved from liability for withdrawals or claims, as the case may be, 
made wholly subsequent to the date specified in the notice, or on the 
effective date of a superseding bond, if one is given. Notwithstanding 
such relief, the liability of the surety shall continue until the 
spirits and/or wines withdrawn without payment of tax or included in a 
claim for drawback of tax allowed under the bond have been properly 
accounted for.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended, 
1353, as amended (26 U.S.C. 5062, 5175, 5176))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]



Sec. 252.74  Release of pledged securities.

    Securities of the United States, pledged and deposited as provided 
in Sec. 252.53, shall be released only in accordance with the provisions 
of 31 CFR part 225. Such securities will not be released by the regional 
director (compliance) until liability under the bond for

[[Page 40]]

which they were pledged has been terminated. When the regional director 
(compliance) is satisfied that they may be released, he shall fix the 
date or dates on which a part or all of such securities may be released. 
At any time prior to the release of such securities, the regional 
director (compliance) may extend the date of release for such additional 
length of time as he deems necessary.

(61 Stat. 650; 6 U.S.C. 15)

                           Charges and Credits



Sec. 252.80  Charges and credits on bonds.

    The withdrawal of liquors without payment of tax or of specially 
denatured spirits free of tax, under the provisions of this part shall 
constitute a charge against the bond under which the withdrawal is made 
of (a) the tax on the liquors withdrawn or (b) of an amount equal to the 
tax on specially denatured spirits withdrawn that will be due in the 
event of failure to account for the specially denatured spirits as 
provided in this part. The tax on liquors so withdrawn, or an amount 
equal to the tax on specially denatured spirits so withdrawn that would 
be due as set forth above, shall, on the required accounting for such 
liquors or specially denatured spirits, constitute a credit to the bond 
of such tax or amount equal to the tax, as the case may be. Provisions 
regarding charges and credits on drawback bonds are contained in subpart 
P of this part.



 Subpart E--Withdrawal of Distilled Spirits Without Payment of Tax for 
 Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade 
       Zone, or Transportation to a Manufacturing Bonded Warehouse



Sec. 252.91  General.

    (a) Distilled spirits on which the internal revenue tax has not been 
paid or determined may, subject to this part, be withdrawn from the 
bonded premises of a distilled spirits plant without payment of tax for:
    (1) Exportation;
    (2) Use on the vessels or aircraft described in Sec. 252.21;
    (3) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation;
    (4) Transportation to and deposit in a manufacturing bonded 
warehouse; or
    (5) Transfer to and deposit in a customs bonded warehouse as 
provided for in Sec. 252.26.
    (b) All withdrawals shall be made under the applicable bond 
prescribed in subpart D of this part.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 
5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 
5066))

[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 
FR 71722, Dec. 11, 1979]



Sec. 252.92  Application or notice, ATF Form 5100.11.

    (a) Export, use on vessels and aircraft, and transfer to a foreign-
trade zone or a customs bonded warehouse. Application for or notice of 
the withdrawal of distilled spirits without payment of tax for 
exportation from the United States, or for use on vessels and aircraft, 
or for transfer to a customs bonded warehouse or a foreign-trade zone, 
shall be made by the exporter on ATF Form 5100.11. If the exporter is 
not the proprietor of the bonded premises of the distilled spirits plant 
from which the spirits are to be withdrawn, the exporter shall prepare 
ATF Form 5100.11 as an application, in accordance with the instructions 
on the form, and shall forward all copies of the form to the regional 
director (compliance) of the region in which the distilled spirits plant 
is located. If the exporter is the proprietor of the bonded premises of 
the distilled spirits plant from which the spirits are withdrawn, the 
exporter shall prepare ATF Form 5100.11 as a notice in accordance with 
the instructions on the form.
    (b) Manufacturing bonded warehouse. Application for the withdrawal 
of distilled spirits without payment of tax for transportation to and 
deposit in a manufacturing bonded warehouse shall be made by the 
proprietor of such

[[Page 41]]

warehouse on ATF Form 5100.11, in accordance with the instructions on 
the form.

(Approved by the Office of Management and Budget under control number 
152-0190)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); 
Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))

[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]



Sec. 252.93  Carrier to be designated.

    The name of the carrier or carriers to be used in transporting the 
distilled spirits from the bonded premises of the distilled spirits 
plant to the port of export, or to the customs bonded warehouse, or to 
the manufacturing bonded warehouse, or to the foreign-trade zone, as the 
case may be, shall be shown in the application. If the spirits are 
shipped on a through bill of lading and all carriers handling the 
spirits while in transit are not known, the name of the carrier to whom 
the distilled spirits are to be delivered at the shipping premises shall 
be shown.

(72 Stat. 1362, 84 Stat. 1965; 26 U.S.C. 5214, 5066)

[T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]



Sec. 252.94  Containers.

    Distilled spirits authorized to be withdrawn without payment of tax 
from the bonded premises of a distilled spirits plant under the 
provisions of this subpart may be withdrawn from such establishment in 
such containers as may be authorized in part 19 of this chapter. Except 
as otherwise provided in this part, the gauging, packing, bottling, 
casing, marking, closing and reporting of distilled spirits prior to 
withdrawal shall be in accordance with the provisions of part 19 of this 
chapter.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended, 
1374, as amended (26 U.S.C. 5205, 5206, 5301))

[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; as amended by T.D. ATF-206, 50 
FR 23956, June 7, 1985]



Sec. 252.95  Change of packages for exportation.

    Whenever the exporter desires to transfer distilled spirits from 
packages filled in internal revenue bond to such other suitable packages 
as may be desired for exportation, such change of packages shall be made 
under the procedures of part 19 of this chapter, prior to the 
preparation of ATF Form 5100.11 covering the removal of the distilled 
spirits.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended, 
1374, as amended (26 U.S.C. 5205, 5206, 5301))

[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979]



Sec. 252.96  Approval of application.

    When filed as an application, and ATF Form 5100.11 has been properly 
executed, and the required bond has been filed in a sufficient amount, 
the regional director (compliance) shall approve the application on all 
copies of the form and send them to the proprietor of the bonded 
premises from which the spirits will be withdrawn.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979, as amended by T.D. ATF-198, 50 
FR 8559, Mar. 1, 1985]



Sec. 252.97  [Reserved]



Sec. 252.98  Inspection and regauge.

    The proprietor shall inspect all containers to be withdrawn pursuant 
to ATF Form 5100.11 and shall regauge all packages, except those which 
are to be withdrawn on the filling or production gauge as authorized in 
27 CFR part 19. If the withdrawal is to be made subject to regauge, the 
proprietor shall prepare a package gauge record as provided in 27 CFR 
part 19, enter the total proof gallons regauged on ATF Form 5100.11, and 
attach a copy of the package gauge record to each copy of ATF Form 
5100.11. If a proprietor wishes to reduce the proof of spirits contained 
in packages to be withdrawn pursuant to ATF Form 5100.11, he shall make 
such proof

[[Page 42]]

reduction incident to regauge of the packages.

(Approved by the Office of Management and Budget under control number 
1412-0190 and 1512-0250)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))

[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]



Sec. 252.100  [Reserved]



Sec. 252.101  Packages to be stamped.

    Each package and authorized bulk conveyance of spirits (including 
tank cars and tank trucks but not pipelines) withdrawn without payment 
of tax under the provisions of this subpart shall be marked with the 
word ``EXPORT'' in accordance with the provisions of 27 CFR part 19 
prior to its removal from the bonded premises.

(Approved by the Office of Management and Budget under control number 
1512-0189)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5205))

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985; as amended by T.D. ATF-206, 50 
FR 23956, June 7, 1985]]



Sec. 252.102  Bottles to have closures affixed.

    Every bottle containing distilled spirits to be withdrawn under the 
provisions of this subpart shall have a closure or other device affixed 
in accordance with the provisions of part 19 of this chapter.

(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))

[T.D. ATF-206, 50 FR 23956, June 7, 1985]



Sec. 252.103  Export marks.

    (a) General. In addition to the marks and brands required to be 
placed on packages and cases of distilled spirits at the time they are 
filled under the provisions of part 19 of this chapter, the proprietor 
shall mark the word ``Export'' on the Government side of each case or 
Government head of each container before removal from the bonded 
premises for any exportation authorized under this subpart.
    (b) Exception. When containers are being removed to a contiguous 
manufacturing bonded warehouse, the proprietor need not place the word 
``Export'' on the containers if the regional director (compliance) finds 
the omission will not jeopardize the revenue.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 
5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 
5066))

[T.D. ATF-82, 46 FR 21158, Apr. 9, 1981]



Sec. 252.104  Certificates of origin.

    The entry of distilled spirits at ports in certain foreign countries 
is permitted only upon the filing by the importer of an official 
certificate showing the origin and age of such spirits. An ATF officer 
may, on request of the applicant, furnish a certificate showing the 
origin and age of the spirits described on ATF Forms 5100.11 or 5110.30. 
The issuing officer may require supporting documentation to be provided 
by the applicant. Certificates of origin and age shall be furnished on 
Form 2177. Form 2177 may also be issued for distilled spirits removed to 
a foreign-trade zone, in which case the number and location of the 
foreign-trade zone shall be shown on the form in lieu of the name of the 
foreign country.

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]



Sec. 252.105  Report of inspection and tax liability.

    When the spirits are ready for shipment, the proprietor shall 
execute his report of inspection and tax liability on all copies of ATF 
Form 5100.11.

(72 Stat. 1362; 26 U.S.C. 5214)

[T.D. ATF-46, 42 FR 44773, Sept. 6, 1977, as amended by T.D. ATF-62, 44 
FR 71723, Dec. 11, 1979]



Sec. 252.106  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of distilled spirits 
withdrawn without payment of tax under this subpart shall be made under 
the provisions of subpart M.

(72 Stat. 1362; 26 U.S.C. 5214)



Sec. 252.107  Disposition of forms.

    ATF Form 5100.11 and any accompanying package gauge record shall be

[[Page 43]]

distributed by the proprietor in accordance with the instruction on ATF 
Form 5100.11.

(Approved by the Office of Management and Budget under control number 
1512-0250)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]

                                 Losses



Sec. 252.110  Losses.

    Where there has been a loss of distilled spirits while in transit 
from the bonded premises of a distilled spirits plant to a port of 
export, a customs bonded warehouse, a manufacturing bonded warehouse, a 
vessel or aircraft, or a foreign-trade zone, the provisions of subpart O 
of this part, with respect to losses of spirits after withdrawal without 
payment of tax and to claims for remission of the tax thereon, shall be 
applicable.

(72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066)

[T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]

                  Return of Spirits to Bonded Premises



Sec. 252.115  General.

    Spirits which have been lawfully withdrawn without payment of tax 
under the provisions of this subpart for exportation, or for deposit in 
a foreign-trade zone, a manufacturing bonded warehouse, or a customs 
bonded warehouse, or for use on vessels and aircraft may, subject to the 
requirements of Sec. 252.116, be returned:
    (a) To the bonded premises of a distilled spirits plant for 
redistillation; or
    (b) To the bonded premises from which withdrawn, pending subsequent 
removal for lawful purposes. However, such spirits may only be returned 
before they are exported, deposited in a foreign-trade zone, a 
manufacturing bonded warehouse, or a customs bonded warehouse, or laden 
as supplies upon or used on vessels or aircraft, as the case may be.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365 as amended 
(26 U.S.C. 5214, 5223); Sec. 3, Pub. L. 91-659, 84 Stat. 1365, as 
amended (26 U.S.C. 5066))

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]



Sec. 252.116  Notice of return of spirits withdrawn without payment of tax.

    If a proprietor of a distilled spirits plant desires to return 
spirits to his plant as provided in Sec. 252.115, he shall file a notice 
with the regional director (compliance) for the region in which the 
plant is located. A copy of the notice shall be prepared for submission 
to the customs official, as required by Sec. 252.117. The notice shall 
be executed under the penalties of perjury and shall show:
    (a) Name, address, and plant number of the distilled spirits plant 
to which the spirits are to be returned.
    (b) Name, address, and plant number of the distilled spirits plant 
which packaged or bottled the spirits.
    (c) Name, address, and plant number of the distilled spirits plant 
from which the spirits were withdrawn.
    (d) Name and address of the principal on the bond under which the 
spirits were withdrawn.
    (e) Serial number of the ATF Form 5100.11 and the date withdrawn.
    (f) Present location of spirits to be returned.
    (g) Kind of spirits to be returned.
    (h) Number, kind, and serial numbers of the containers to be 
returned. In case of bottled spirits, the number and size of the bottles 
in each case.
    (i) Total quantity in proof gallons of spirits to be returned.
    (j) Reason for return of spirits.
    (k) Disposition to be made of returned spirits, i.e., redistillation 
or return to bonded storage.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]

[[Page 44]]



Sec. 252.117  Responsibility for return of spirits.

    The principal on the bond under which the spirits were withdrawn 
without payment of tax shall be responsible for arranging the return of 
the spirits to the distilled spirits plant receiving them. The principal 
or his agent shall submit a copy of the notice required by Sec. 252.116 
to the appropriate customs official. If the spirits are returned before 
the ATF Form 5100.11 has been filed with the customs official, the 
principal shall submit the form with the notice. The customs officer 
shall, if the spirits are eligible for return under Sec. 252.115, accept 
the notice as authority for the return of the spirits to the distilled 
spirits plant identified in the notice. The customs officer shall retain 
the notice and shall mark each copy of ATF Form 5100.11 ``Canceled'', 
note the date thereon, return both copies to the principal, and, if the 
spirits are in customs custody, release them for return. The principal 
shall retain one copy of the canceled ATF Form 5100.11 and file one copy 
with the regional director (compliance) identified on the form.

(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]



Sec. 252.118  Receipt of spirits.

    The receipt, gauge, and disposition of the distilled spirits at the 
distilled spirits plant shall be in accordance with the applicable 
provisions of subpart U of part 19 of this chapter.

(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]



 Subpart F--Withdrawal of Wine Without Payment of Tax for Exportation, 
 Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a 
 Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded 
                                Warehouse



Sec. 252.121  General.

    Wine may, subject to this part, be withdrawn from a bonded wine 
cellar, without payment of tax, for:
    (a) Exportation;
    (b) Use on the vessels and aircraft described in Sec. 252.21;
    (c) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation;
    (d) Transfer to and deposit in a customs bonded warehouse as 
provided in Sec. 252.27; or
    (e) Transportation to and deposit in a manufacturing bonded 
warehouse.

All such withdrawals shall be made under the applicable bond prescribed 
in subpart D.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5362, 7805; (sec. 201, Pub. L. 85-859. 72 
Stat. 1381, 1382 (26 U.S.C. 5370, 5371)))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. ATF-88, 46 
FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982]



Sec. 252.122  Application or notice, ATF Form 5100.11.

    (a) Export, use on vessels and aircraft, transfer to a customs 
bonded warehouse, and transfer to a foreign-trade zone. The exporter 
shall, where he is not the proprietor of the bonded wine cellar from 
which the wine is to be withdrawn, make application on ATF Form 5100.11 
to the regional director (compliance) of the region in which the bonded 
wine cellar is located, for approval of the withdrawal. Where the 
exporter is the proprietor of the bonded wine cellar

[[Page 45]]

from which the wine is to be withdrawn, he shall, at the time of 
withdrawal of the wine, prepare a notice of the withdrawal and shipment 
on ATF For 5100.11. Prior approval by the regional director (compliance) 
is not required when the withdrawal is by the proprietor of the bonded 
wine cellar.
    (b) Manufacturing bonded warehouse. Application for the withdrawal 
of wine without payment of tax for transportation to and deposit in a 
manufacturing bonded warehouse, shall be made by the proprietor of such 
warehouse on ATF Form 5100.11. The proprietor shall forward all copies 
of the application to the regional director (compliance) of the region 
in which is located the bonded wine cellar from which the wine is to be 
withdrawn, for approval prior to withdrawal of the wine.
    (c) Action by regional director (compliance). Where, under the 
provisions of paragraphs (a) and (b) of this section, an ATF Form 
5100.11 is submitted to the regional director (compliance) for approval, 
the regional director (compliance) shall, if satisfied that the 
application is in order and that the applicant has on file a good and 
sufficient bond, approve the application and forward it to the 
proprietor of the premises from which the wines are to be withdrawn.
    (d) Restriction on shipment. Where, under the provisions of 
paragraphs (a) and (b) of this section, prior approval of ATF Form 
5100.11 by the regional director (compliance) is required, the 
proprietor of the bonded wine cellar may not ship the wine until the 
approved ATF Forms 5100.11 have been received by him. In such cases, the 
proprietor of the bonded wine cellar shall, on removal of the wines, 
execute his certificate of removal on ATF Form 5100.11.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362))

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.122, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.123  Export marks.

    (a) General. In addition to the marks and brands required to be 
placed on packages or cases of wine at the time they are filled under 
the provisions of part 24 of this chapter, the proprietor shall mark the 
word ``Export'' on the Government side of each case or Government head 
of each container before removal from the bonded premises for any 
exportation authorized under this subpart, including withdrawals under 
26 U.S.C. 5362(c)(4).
    (b) Exception. When containers are being removed to a contiguous 
manufacturing bonded warehouse, the proprietor need not place the word 
``Export'' on the containers if the regional director (compliance) finds 
the omission will not jeopardize the revenue.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 
5362, 7805))

[T.D. ATF-82, 46 FR 21158, Apr. 9, 1981, as amended by T.D. ATF-88, 46 
FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982; T.D. ATF-299, 55 FR 
25033, June 19, 1990]



Sec. 252.124  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of wines withdrawn without 
payment of tax under this subpart shall be made under the provisions of 
subpart M of this part.

(72 Stat. 1380; 26 U.S.C. 5362)



Sec. 252.125  Disposition of forms.

    On removal of the wines from the premises of the bonded wine cellar, 
the proprietor shall forward one copy of ATF Form 5100.11 to the 
regional director (compliance), retain one copy for his files, and 
deliver the original and remaining copy to the officer to whom the 
shipment is consigned, or in whose care it is shipped, as required by 
subpart M. Where the shipment is for delivery for use on aircraft, the 
copy marked ``Consignee's Copy'', provided for in Sec. 252.122, shall be 
forwarded to the airline company at the airport.

(72 Stat. 1380; 26 U.S.C. 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]

[[Page 46]]



Sec. 252.126  Proprietor's report.

    The records of the proprietor of the bonded wine cellar shall 
reflect the quantity of wine removed without payment of tax under this 
subpart, and he shall report the quantity of wine so removed on ATF F 
5120.17.

(72 Stat. 1380; 26 U.S.C. 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-299, 55 FR 25033, June 19, 1990]



Sec. 252.127  Losses.

    Where there has been a loss of wine while in transit from a bonded 
wine cellar to a port of export, a foreign-trade zone, a vessel or 
aircraft, a customs bonded warehouse, or a manufacturing bonded 
warehouse, the provisions of subpart O of this part, with respect to 
losses of wine after withdrawal without payment of tax and to claims for 
remission of the tax thereon, shall be applicable.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, 1382, (26 U.S.C. 5370, 5371))

[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]

                  Return of Wines to Bonded Wine Cellar



Sec. 252.130  General.

    On application of the proprietor of a bonded wine cellar, wine which 
has been lawfully withdrawn without payment of tax under the provisions 
of this subpart for exportation, or for use on vessels and aircraft, or 
for deposit in a foreign-trade zone, in a manufacturing bonded 
warehouse, or in a customs bonded warehouse, may for good cause be 
returned to the bonded wine cellar from which withdrawn, for storage 
pending subsequent removal for lawful purposes. However, such wine must 
be returned before being exported, laden as supplies or used aboard 
vessels or aircraft, or deposited in a foreign-trade zone, in a 
manufacturing bonded warehouse, or in a customs bonded warehouse, as the 
case may be.

[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]



Sec. 252.131  Application for return of wines withdrawn without payment of tax.

    Where a proprietor of a bonded wine cellar desires to return wines 
to his bonded wine cellar as provided in Sec. 252.130, he shall submit a 
written application, in duplicate, to the regional director (compliance) 
for the region in which his premises are located, for approval of the 
return of the wines. The application shall show.
    (a) Name, address, and registry number of the bonded wine cellar.
    (b) Name and address of the principal on the bond under which the 
wines were withdrawn.
    (c) Serial number of the ATF Form 5100.11 and the date withdrawn.
    (d) Present location of wines to be returned.
    (e) Kind of wines to be returned.
    (f) Number, kind, and serial numbers of the containers to be 
returned. In the case of bottled wines, the number and size of the 
bottles in each case.
    (g) Total quantity in wine gallons for each separate tax class of 
wines to be returned.
    (h) Reason for return of the wines.

The application shall be executed under the penalties of perjury. On 
approval of the application the regional director (compliance) shall 
return both copies to the proprietor, who, in turn, shall deliver them 
to the exporter.

(72 Stat. 1380; 26 U.S.C. 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



Sec. 252.132  Responsibility for return of wine.

    The principal on the bond under which the wines were withdrawn 
without payment of tax shall be responsible for arranging the return of 
the wines to the bonded wine cellar from which they were withdrawn. In 
case of emergency, the principal on the bond may arrange the return of 
wines to bonded premises without an approved application, but such wines 
shall be kept separate at the bonded premises and shall not be recorded 
in the records and reports of

[[Page 47]]

the proprietor until an approved application for such return has been 
obtained as provided in Sec. 252.131. Such principal or his agent shall 
present to the appropriate customs official the two copies of the 
approved application authorizing the return unless the wines are 
returned before the ATF Form 5100.11 has been filed with the customs 
official. The customs officer shall, if he finds that the wines are 
eligible for return under Sec. 252.130, accept the approved application 
as authority for the return of the wines to the bonded wine cellar noted 
on the application and shall mark each copy of ATF Form 5100.11 
``Canceled'', note the date thereon, affix a copy of the approved 
application to each of the canceled ATF Forms 5100.11, return both ATF 
Forms 5100.11 to the principal, and, where the wines are in his custody, 
release them for return. The canceled ATF Forms 5100.11, with 
attachments, shall be delivered by such principal or his agent to the 
proprietor of the bonded wine cellar. When wines have been returned 
before the ATF Forms 5100.11 were filed with customs officials, the two 
copies of the approved application shall be submitted, by the principal 
or his agent, to the proprietor of the bonded wine cellar who shall 
cancel and date each copy of ATF Form 5100.11 and affix copies of the 
approved application thereto.

(72 Stat. 1380; 26 U.S.C. 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



Sec. 252.133  Disposition of forms.

    On receipt of the wines at the bonded wine cellar, the proprietor 
shall endorse, on each copy of the approved application to return the 
wines, the date received, the total amount in wine gallons of each tax 
class of wine returned, and affix his signature. He shall forward the 
original ATF Form 5100.11, with attached application, to the regional 
director (compliance) of the region in which his premises are located, 
and retain the remaining copy for his files. The storage, disposition, 
and records pertaining to such returned wines shall be in accordance 
with the applicable provisions of part 240 of this chapter.

(72 Stat. 1380; 26 U.S.C. 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



 Subpart G--Removal of Beer and Beer Concentrate Without Payment of Tax 
for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to 
                          a Foreign-Trade Zone

    Source: T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, unless otherwise 
noted.



Sec. 252.141  General.

    (a) Beer. Beer may, subject to this part, be removed from the 
brewery without payment of tax for:
    (1) Export to a foreign country;
    (2) Use as supplies on the vessels and aircraft described in 
Sec. 252.21; or
    (3) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation.
    (b) Beer concentrate. Concentrate, produced from beer under the 
provisions of subpart R of part 25 of this chapter may, subject to this 
part, be removed from the brewery without payment of tax for:
    (1) Export to a foreign country; or
    (2) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation.
    (c) Bond. All removals of beer or beer concentrate will be made by 
the brewer under the provisions of the brewer's bond, Form 5130.22 as 
prescribed in Sec. 252.60.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 
5053))



Sec. 252.142  Notice, Form 1689.

    When a brewer intends to remove beer or beer concentrate without 
payment of tax from a brewery for exportation or for transportation to 
and deposit in a foreign-trade zone, or remove beer for use as supplies 
on vessels and aircraft, the brewer shall prepare a notice on Form 1689 
for each withdrawal. The brewer shall execute Form 1689 in

[[Page 48]]

quadruplicate, except when the shipment is for use on aircraft the 
brewer shall execute an extra copy which will be marked ``Consignee's 
Copy.''

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 
5053))



Sec. 252.143  Containers.

    (a) Beer. Beer being exported, used as supplies on vessels and 
aircraft, or transferred to and deposited in a foreign-trade zone, 
without payment of tax, may be removed in bottles, kegs, or bulk 
containers.
    (b) Beer concentrate. Concentrate may not be removed for export, or 
for transfer to and deposit in a foreign-trade zone, in containers of 
the kind ordinarily used by brewers for the removal of beer for 
consumption or sale.



Sec. 252.144  Export marks.

    (a) General Requirement. In addition to the marks and brands 
required to be placed on containers of beer or beer concentrate under 
the provisions of part 25 of this chapter, the brewer shall mark the 
word ``Export'' on each container or case of beer, or the words ``Beer 
concentrate for export'' on each container of beer concentrate, before 
removal from the brewery for any exportation authorized under this 
subpart.
    (b) Exceptions. A brewer need not apply the mark ``Export'' on cases 
of beer being exported under the following circumstances:
    (1) When beer is being directly exported by the brewer, and the 
brewer can furnish documentation (such as an ocean or air freight bill 
of lading, or a foreign landing certificate) that the beer was directly 
exported to a foreign country;
    (2) When cased beer is transferred from a brewery to a foreign-trade 
zone for export or for storage pending exportation; or
    (3) When cased beer is exported to the military.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 
5053))



Sec. 252.145  Consignment, shipment and delivery.

    The consignment, shipment and delivery of beer or beer concentrate 
removed from a brewery without payment of tax under this subpart will be 
in accordance with the applicable provisions of subpart M of this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))



Sec. 252.146  Disposition of forms.

    On removal of the beer or beer concentrate withdrawn under the 
provisions of this subpart, the brewer shall forward one copy of Form 
1689 to the regional director (compliance), retain one copy for the 
files, and deliver the original and remaining copy to the officer to 
whom the shipment is consigned, or in whose care it is shipped, as 
required by subpart M of this part. When the shipment is for delivery 
for use on aircraft, the copy marked ``Consignee's Copy,'' provided for 
in Sec. 252.142, will be forwarded to the airline company at the 
airport.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 
5053))



Sec. 252.147  Return of beer or beer concentrate.

    Beer or beer concentrate removed without payment of tax under the 
provisions of this subpart may be returned to be brewery from which 
removed if lading of the beer or beer concentrate is delayed more than 
the period provided in Sec. 252.262 or when the brewer has other good 
cause for return. The brewer shall request the district director of 
customs to release the beer or beer concentrate for return to the 
brewery and, on such release, the district director of customs shall 
endorse both copies of the appropriate Form 1689 to show the release of 
the beer or beer concentrate and shall return the forms to the brewer. 
On return of the beer or beer concentrate to the brewery, the brewer 
shall record the quantity in the brewery daily records, mark the two 
copies of Form 1689 returned by the district director of customs, 
``Canceled--Returned to Brewery,'' and

[[Page 49]]

forward one copy to the regional director (compliance).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended 
(26 U.S.C. 5053, 5056))



Sec. 252.148  Brewer's report.

    The brewer's records shall reflect the quantity of beer or beer 
concentrate removed without payment of tax under this subpart, and the 
brewer shall report the quantity of beer or beer concentrate so removed 
on Form 5130.9. The total quantity of beer or beer concentrate involved 
in all export shipments returned during any reporting period will be 
reported as a separate entry on Form 5130.9.

(Approved by the Office of Management and Budget under control number 
1512-0052)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

[T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. ATF-345, 58 
FR 40358, July 28, 1993]



Sec. 252.149  Losses.

    When there has been a loss of beer or beer concentrate while in 
transit from the brewery to a port for exportation, or for lading as 
supplies on a vessel or aircraft, or to a foreign-trade zone, the 
provisions of subpart O of this part, with respect to losses are 
applicable.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended 
(26 U.S.C. 5051, 5053))



Sec. 252.150  Charges and credits on bond.

    The removal of beer concentrate from the brewery without payment of 
tax under this subpart will constitute a charge against the brewer's 
bond, Form 5130.22, of an amount equal to the tax which would be due on 
removal for consumption or sale, including penalties and interest, on 
all beer used to produce the concentrate which is removed. The 
satisfactory accounting for concentrate so removed will constitute a 
credit to the bond.

[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986]

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended 
(26 U.S.C. 5051, 5053))



 Subpart H--Withdrawal of Specially Denatured Spirits, Free of Tax, for 
             Exportation or Transfer to a Foreign-Trade Zone



Sec. 252.151  General.

    Specially denatured spirits may, under this part, be withdrawn from 
the bonded premises of a distilled spirits plant, free of tax, for:
    (a) Exportation; or
    (b) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation.

All such withdrawals shall be made under a consent of surety on the 
proprietor's operations or unit bond, as prescribed in Sec. 252.58(c).

(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



Sec. 252.152  Notice, ATF Form 5100.11.

    Notice of withdrawal of specially denatured spirits, as authorized 
in Sec. 252.151 shall be made on ATF Form 5100.11 by the proprietor of 
the distilled spirits plant from which the denatured spirits are to be 
withdrawn., Upon removal of the denatured spirits from the bonded 
premises, a copy of the form shall be submitted to the regional director 
(compliance).

[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]



Sec. 252.153  Withdrawal procedure.

    The provisions of Secs. 252.93, 252.94, 252.98, 252.105, and 252.117 
in respect of method of conveyance, authorized containers, gauging, 
inspection, approval and shipment, report of removal, and disposition of 
forms shall be applicable to specially denatured spirits to be withdrawn 
under the provisions of this subpart.

(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)

[T.D. ATF-46, 42 FR 44774, Sept. 6, 1977]



Sec. 252.154  Export marks.

    In addition to the marks and brands required to be placed on 
packages and cases at the time they are filled under

[[Page 50]]

the provisions of part 19 of this chapter, the proprietor shall mark the 
word ``Export'' on the Government side of each case or Government head 
of each container before removal from the bonded premises for any 
exportation authorized under this subpart.

(Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); 
sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981]



Sec. 252.155  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of specially denatured 
spirits withdrawn free of tax under this subpart shall be made under the 
provisions of subpart M of this part.

(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)



Sec. 252.156  Losses.

    Where there has been a loss of specially denatured spirits while in 
transit from the bonded premises of a distilled spirits plant to a port 
of export or a foreign-trade zone, the exporter shall file claim for 
allowance of the loss in accordance with the provisions of subpart O of 
this part.

        Return of Specially Denatured Spirits to Bonded Premises



Sec. 252.160  General.

    Specially denatured spirits, which have been lawfully withdrawn free 
of tax under the provisions of this part for exportation, or for deposit 
in a foreign-trade zone, may, subject to the requirements of 
Sec. 252.161, be returned:
    (a) To the bonded premises of a distilled spirits plant for 
redistillation; or
    (b) To the bonded premises of any distilled spirits plant pending 
subsequent lawful withdrawal free of tax. However, such specially 
denatured spirits may only be returned before they are exported, or 
deposited in a foreign-trade zone. If the specially denatured spirits 
are to be returned to bonded premises for storage without 
redistillation, the proprietor shall also execute a consent of surety 
Form 1533 to extend the terms of his operations or unit bond to cover 
the return and storage of such specially denatured spirits.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]



Sec. 252.161  Notice of return of specially denatured spirits.

    If a proprietor of a distilled spirits plant desires to return 
specially denatured spirits to his plant as provided in Sec. 252.160, he 
shall file a notice with the regional director (compliance) for the 
region in which his plant is located. A copy of the notice shall be 
prepared for submission to the customs official, as required by 
Sec. 252.162. The notice shall be executed under the penalties of 
perjury and shall show:
    (a) Name, address, and plant number of the distilled spirits plant 
to which the specially denatured spirits are to be returned.
    (b) Name, address, and plant number of the distilled spirits plant 
from which the specially denatured spirits were withdrawn.
    (c) Serial number of the ATF Form 5100.11 and the date withdrawn.
    (d) Present location of specially denatured spirits to be returned.
    (e) Description of the specially denatured spirits--kind, serial 
numbers of containers, and quantity in wine gallons.
    (f) Reason for return of the specially denatured spirits.
    (g) Disposition to be made of specially denatured spirits, i.e. 
redistillation or return to processing on the bonded premises.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979; T.D. ATF-198, 50 
FR 8561, Mar. 1, 1985]



Sec. 252.162  Responsibility for return of specially denatured spirits.

    The principal on the bond under which the specially denatured 
spirits were withdrawn free of tax shall be responsible for arranging 
the return of the spirits to the distilled spirits plant receiving them. 
The principal or his agent shall submit a copy of the notice

[[Page 51]]

required by Sec. 252.161 to the appropriate customs official. If the 
specially denatured spirits are returned before the ATF Form 5100.11 has 
been filed with the customs official, the principal shall submit the 
form with the notice. The customs officer shall, if the specially 
denatured spirits are eligible for return under Sec. 252.160, accept the 
notice as authority for the return of the specially denatured spirits to 
the distilled spirits plant identified in the notice. The customs 
officer shall retain the notice and shall mark each copy of ATF Form 
5100.11 ``Canceled'', note the date thereon, return both copies to the 
principal, and, if the spirits are in customs custody, release them for 
return. The principal shall retain one copy of the canceled ATF Form 
5100.11 and file one copy with the regional director (compliance) 
identified on the form.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



Sec. 252.163  Receipt of specially denatured spirits.

    The receipt, gauge, and disposition of the specially denatured 
spirits at the distilled spirits plant shall be in accordance with the 
applicable provisions of subpart U of part 19 of this chapter.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended 
(26 U.S.C. 5214, 5223))

[T.D. ATF-62, 44 FR 71724, Dec. 11, 1979]



  Subpart I--Exportation of Distilled Spirits With Benefit of Drawback



Sec. 252.171  General.

    Distilled spirits manufactured, produced, bottled in bottles, packed 
in containers, or packaged in casks or other bulk containers in the 
United States on which an internal revenue tax has been paid or 
determined, and which have been marked under the provisions of 27 CFR 
part 19 and of this part, as applicable, especially for export with 
benefit of drawback may be:
    (a) Exported;
    (b) Laden for use on the vessels or aircraft described in 
Sec. 252.21; or
    (c) Transferred to and deposited in a foreign-trade zone for 
exportation or for storage pending exportation; or
    (d) Transferred to and deposited in a customs bonded warehouse as 
provided for in Sec. 252.26(b).

On receipt by the regional director (compliance) of required evidence of 
exportation, lading for use, or transfer, there shall be allowed to the 
bottler (or packager) of the spirits, drawback equal in amount to the 
tax found to have been paid or determined on the spirits.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 
5062); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 
5066))

[25 FR 5734, June 23, 1960, as amended by T.D. 7112, 36 FR 8581, May 8, 
1971. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.171, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.

                      Filing of Notice and Removal



Sec. 252.190  Notice, ATF Form 5110.30.

    Notice of shipment of distilled spirits for export, for use as 
supplies on vessels or aircraft, for deposit in a foreign-trade zone, or 
for deposit in a customs bonded warehouse, shall be prepared by the 
exporter on ATF Form 5110.30, in accordance with the instructions on the 
form.

(48 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as 
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]



Sec. 252.191  [Reserved]



Sec. 252.192  Packages of distilled spirits to be gauged.

    Except for spirits which may be tax determined on the basis of the 
original gauge, spirits in packages which are to be removed for export 
with benefit of drawback, shall be gauged by the distilled spirits plant 
proprietor prior to preparation of notice on ATF Form 5110.30. When 
spirits in packages are gauged, a package gauge record shall be prepared 
by the proprietor, as provided in 27 CFR part 19, and a copy of

[[Page 52]]

the package gauge record shall be attached to each copy of ATF Form 
5110.30 and considered a part of the claim.

(Approved by the Office of Management and Budget under control number 
1512-0250 and 1512-0199)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]



Sec. 252.193  Export marks.

    In addition to the marks and brands required to be placed on 
packages or other bulk containers and cases under the provisions of part 
19 of this chapter, the exporter shall mark the word ``Export'' on the 
Government side of each case or Government head of each container before 
removal for export, for use on vessels or aircraft, or for transfer to a 
foreign-trade zone or a customs bonded warehouse.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 
5062); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 
5066))

[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981]



Secs. 252.194-252.195  [Reserved]



Sec. 252.195a  Claims on spirits tax determined before January 1, 1980.

    The bottler or packager of the spirits shall compute the drawback 
rate, unless the regional director (compliance) established a standard 
drawback rate before January 1, 1980. The bottler or packager shall 
complete parts II and III on both copies of ATF Form 5110.30. If a 
standard drawback rate was established, the date of approval of the 
formula and the number shall be shown in any available space in part II 
of ATF Form 5110.30. The bottler or packager shall file one copy as the 
claim for drawback of tax with the regional director (compliance) of the 
region in which the claimant's premises are located, and retain one copy 
on file. Each claim on ATF Form 5110.30 shall be supported by applicable 
records and supporting documents are required by the instructions on the 
form.

(Approved by the Office of Management and Budget under control number 
1512-0250 and 1512-0199)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985]



Sec. 252.195b  Claims on spirits tax determined on and after January 1, 1980.

    (a) Preparation. Claims for drawback of tax on spirits tax 
determined on and after January 1, 1980, and withdrawn for any purpose 
authorized by Sec. 252.171, shall be prepared in duplicate by the 
bottler or packager on parts II and III of ATF Form 5110.30.
    (b) Supporting documents. Each claim shall be supported by an 
invoice, bill of lading or other document which identifies the date of 
tax determination, unless the bill of lading required by Sec. 252.250 
identifies this date. Additional supporting documents are required if 
the claim covers distilled spirits products on which the claimed 
drawback rate exceeds the rate of tax imposed by 26 U.S.C. 5001 or 7652 
on each proof gallon or part thereof of distilled spirits produced in or 
imported into the United States (e.g., a product containing alcoholic 
flavoring materials on which drawback has been claimed by the 
manufacturer of the material under 26 U.S.C. 5131-5134). For each such 
product, the additional supporting documents shall consist of a copy of 
each related dump and batch record, package gauge record as prescribed 
in 27 CFR part 19, and/or bottling and packaging record. The regional 
director (compliance) may also require these or other supporting 
documents for any distilled spirits product.
    (c) Filing. One copy of the claim, with supporting documents, if 
required, shall be filed with the regional director

[[Page 53]]

(compliance). The bottler or packager shall retain the other copy on 
file.

(Approved by the Office of Management and Budget under control number 
1512-0198)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-212, 50 
FR 34123, Aug. 23, 1985]



Sec. 252.196  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of distilled spirits removed 
under this subpart for export, use on vessels or aircraft, transfer to a 
customs bonded warehouse, or transfer to a foreign-trade zone, shall be 
in accordance with the applicable provisions of subpart M of this part.

(72 Stat. 1336, 84 Stat. 1965; 26 U.S.C. 5062, 5066)

[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.197  Return of spirits withdrawn for export with benefit of drawback.

    When notice is filed by an exporter as provided in Sec. 252.198, 
spirits on which the tax has been paid or determined, and which were 
withdrawn especially for export with benefit of drawback as provided in 
Sec. 252.171, but which spirits have not been laden for export, laden 
for use, or deposited in a customs bonded warehouse or foreign-trade 
zone, may for good cause be returned under the applicable provisions of 
this part and 27 CFR part 19:
    (a) To the bonded premises of the distilled spirits plant for 
purposes authorized under 26 U.S.C.; or
    (b) To a wholesale liquor dealer; or
    (c) To a taxpaid storeroom.

The export marks on spirits returned under this section shall be removed 
by obliteration, relabeling or recasing.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-206, 50 
FR 23956, June 7, 1985]



Sec. 252.198  Notice of return.

    If an exporter desires to return spirits to a distilled spirits 
plant, wholesale liquor dealer or taxpaid storeroom, as provided in 
Sec. 252.197, he shall file a notice, executed under the penalties of 
perjury, with the regional director (compliance) for the region in which 
the claim for drawback of tax was filed. The notice shall be prepared in 
triplicate for submission to the customs official as required in 
Sec. 252.199. The notice shall show the:
    (a) Name, address, and plant number of the distilled spirits plant 
which packaged or bottled the spirits;
    (b) Date and serial number of the ATF Form 5110.30 on which the 
spirits were withdrawn;
    (c) Present location of the spirits to be returned;
    (d) Number, size and identification of the containers;
    (e) Proof of spirits;
    (f) Reason for the return; and
    (g) Planned disposition of the returned spirits.

(Approved by the Office of Management and Budget under control number 
1512-0206)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]



Sec. 252.199  Responsibility for return of spirits withdrawn for export with benefit of drawback.

    The exporter shall be responsible for arranging the return of the 
spirits under this subpart to the proprietor or wholesale liquor dealer 
who will receive them. The exporter or his agent shall submit the 
original and copies of the notice required by Sec. 252.198 to the 
appropriate customs official. If the spirits are returned before ATF 
Form 5110.30 has been filed with the customs official, the exporter 
shall submit Form 5110.30 with the notice. The customs officer shall, if 
the spirits are eligible for return under Sec. 252.197, accept the 
notice as authority for the return of the spirits to the premises 
identified in the notice. The customs official shall acknowledge receipt 
on the notice, retain a copy, and return the original and one copy of 
the notice to the exporter. The exporter shall retain the copy of the 
notice and file the original of the notice with the regional

[[Page 54]]

director (compliance) identified thereon.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]

Subpart J [Reserved]



         Subpart K--Exportation of Wine With Benefit of Drawback



Sec. 252.211  General.

    Wines manufactured, produced, bottled in bottles packed in 
containers, or packaged in casks or other bulk containers in the United 
States on which an internal revenue tax has been paid or determined, and 
which are filled on premises qualified under this chapter to package or 
bottle wines, may, subject to this part, be:
    (a) Exported;
    (b) Laden for use on the vessels or aircraft described in 
Sec. 252.21; or
    (c) Transferred to and deposited in a foreign-trade zone for 
exportation or for storage pending exportation.

On receipt by the regional director (compliance) of required evidence of 
exportation, lading for use, or transfer, there shall be allowed a 
drawback equal in amount to the tax found to have been paid or 
determined on the wines.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 
5062))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-51, 43 FR 24245, June 2, 1978]



Sec. 252.212  Persons authorized.

    Persons who have qualified under this chapter as proprietors of 
distilled spirits plants, bonded wine cellars, or taxpaid wine bottling 
houses, and persons who are wholesale liquor dealers as defined in 
section 5112, I.R.C., and have paid the required tax as a wholesale 
liquor dealer, are authorized to remove wines under the provisions of 
this subpart.

(72 Stat. 1336; 26 U.S.C. 5062)



Sec. 252.213  [Reserved]



Sec. 252.214  Notice and claim, Form 1582-A.

    Claim for allowance of drawback of internal revenue taxes on wines 
removed under the provisions of Sec. 252.211 and Sec. 252.212, shall be 
prepared by the exporter on Form 1582-A, in quadruplicate: Provided, 
That where the withdrawal is for use on aircraft, an extra copy, marked 
``Consignee's Copy'', shall be prepared. Each Form 1582-A shall be 
given, by the exporter, a serial number beginning with ``1'' for the 
first day of January of each year and running consecutively thereafter 
to December 31, inclusive.

(46 Stat. 690, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 26 U.S.C. 
5062)



Sec. 252.215  Certificate of tax determination, Form 2605.

    Every claim for drawback of tax on Form 1582-A shall be supported by 
a certificate, Form 2605, which shall be executed, in duplicate, (a) by 
the person who withdrew the wine from bond on tax determination, 
certifying that all taxes have been properly determined on such wine, or 
(b) where the wine was bottled or packaged after tax determination, by 
the person who did such bottling or packaging, certifying that the wines 
so bottled or packaged were received in taxpaid status and specifying 
from whom they were so received. The regional director (compliance) may 
require other evidence of tax payment whenever he deems it necessary. It 
shall be the responsibility of the exporter to secure Form 2605, 
properly executed, and to submit the original of such form to the 
regional director (compliance) with whom the claim, Form 1582-A, is 
filed. The exporter shall retain the copy of Form 2605 for his files.

(72 Stat. 1336; 26 U.S.C. 5062)



Sec. 252.216  Export marks.

    In addition to the marks and brands required to be placed on 
packages or other bulk containers and cases under the provisions of 
parts 24 of this chapter, the exporter shall mark the word ``Export'' on 
the Government side of each case or Government head of each

[[Page 55]]

container before removal for export, for use on vessels or aircraft, or 
for transfer to a foreign-trade zone.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 
5062))

[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981, as amended by T.D. ATF-299, 55 
FR 25034, June 19, 1990; T.D. ATF-372, 61 FR 20725, May 8, 1996]



Sec. 252.217  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of wines removed under this 
subpart shall be made under the provisions of subpart M of this part.

(72 Stat. 1336; 26 U.S.C. 5062)



Sec. 252.218  Disposition of Forms 1582-A.

    On removal of the wines from the premises, the exporter shall 
forward one copy of Form 1582-A to the regional director (compliance), 
retain one copy for his files, and deliver the original and remaining 
copy to the officer to whom the shipment is consigned, or in whose care 
it is shipped, as required by subpart M of this part. Where the shipment 
is for delivery for use on aircraft, the copy marked ``Consignee's 
Copy'', provided for in Sec. 252.214, shall be forwarded to the airline 
company at the airport.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5062)



Sec. 252.219  Return of wine withdrawn for export with benefit of drawback.

    When notice is filed by an exporter as provided in Sec. 252.220, 
wine on which the tax has been paid or determined, and which was 
withdrawn especially for export with benefit of drawback as provided in 
Sec. 252.211, but which wine has not been laden for export, laden for 
use, or deposited in a foreign-trade zone, may for good cause be 
returned under the applicable provisions of this part and 27 CFR part 
24:
    (a) To a taxpaid storeroom at a bonded wine celler; or
    (b) To a wholesale liquor dealer.

The export marks on wines returned under this section shall be removed 
from the containers.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF-344, 58 
FR 40355, July 28, 1993]



Sec. 252.220  Notice of return.

    If an exporter desires to return wine to a bonded wine cellar or 
wholesale liquor dealer as provided in Sec. 252.219, he shall file a 
notice, executed under the penalties of perjury, with the regional 
director (compliance) for the region in which the claim for drawback of 
tax was filed. The notice shall be prepared in triplicate for submission 
to the customs official as required in Sec. 252.220a. The notice shall 
show the:
    (a) Name, address, and registration number of the bonded wine cellar 
from which withdrawn;
    (b) Date and serial number of the Form 1582-A on which the wine was 
withdrawn;
    (c) Present location of the wine to be returned;
    (d) Number, size and identification of the containers;
    (e) Total wine gallons for each tax class of wine; and
    (f) Reason for the return.

(Approved by the Office of Management and Budget under control number 
1512-0292)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985; 50 FR 23410, June 4, 1985]



Sec. 252.220a  Responsibility for return of wine withdrawn for export with benefit of drawback.

    The exporter shall be responsible for arranging the return of wine 
under this subpart to the proprietor or wholesale liquor dealer 
receiving the wine. The exporter or his agent shall submit the original 
and copies of the notice required by Sec. 252.220 to the appropriate 
customs official. If the wine is returned before Form 1582-A has been 
filed with the customs official, the exporter shall submit ATF Form 
1582-A with the notice. The customs officer shall, if the wine is 
eligible for return under Sec. 252.219, accept the notice as authority

[[Page 56]]

for the return of the wine to the premises identified in the notice. The 
customs officer shall acknowledge receipt of the notice, retain a copy, 
and return the original and one copy of the notice to the exporter. The 
exporter shall retain the copy and file the original of the notice with 
the regional director (compliance) identified thereon.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]



         Subpart L--Exportation of Beer With Benefit of Drawback



Sec. 252.221  General.

    Beer brewed or produced in the United States and on which the 
internal revenue tax has been paid may, subject to this part, be:
    (a) Exported;
    (b) Delivered for use as supplies on the vessels and aircraft 
described in Sec. 252.21; or
    (c) Transferred to and deposited in a foreign-trade zone for 
exportation or for storage pending exportation.

Claim for drawback of taxes found to have been paid may be filed only by 
the producing brewer or his duly authorized agent. On receipt by the 
regional director (compliance) of required evidence of such exportation, 
delivery for use, or transfer, there shall be allowed a drawback equal 
in amount to the tax found to have been paid on such beer.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5055)



Sec. 252.222  Claim, Form 1582-B.

    Claim for allowance of drawback of internal revenue taxes on beer 
brewed or produced in the United States shall be prepared on Form 1582-
B, in quadruplicate, as required by this part. Each Form 1582-B shall be 
given, by the person initiating the form, a serial number beginning with 
``1'' for the first day of January of each year and running 
consecutively thereafter to December 31, inclusive.

(72 Stat. 1335; 26 U.S.C. 5055)



Sec. 252.223  Export marks.

    In addition to the marks and brands required to be placed on kegs, 
barrels, cases, crates or other packages under the provisions of part 25 
of this chapter, the exporter shall mark the word ``Export'' on each 
container or case before removal for export, for use on vessels or 
aircraft, or for transfer to a foreign-trade zone.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 
5055))

[T.D. ATF-82, 46 FR 21159, Apr. 9, 1981, as amended by T.D. ATF-224, 51 
FR 7700, Mar. 5, 1986]

                           Execution of Claims



Sec. 252.225  Removals of beer by brewer.

    Where a brewer removes taxpaid beer from the brewery or from its 
place of storage elsewhere for exportation, for lading for use as 
supplies on vessels or aircraft, or for deposit in a foreign-trade zone, 
he shall execute the notice and claim on Form 1582-B. On removal of the 
beer for shipment the brewer shall file one copy of Form 1582-B with the 
regional director (compliance) of his region, retain one copy for his 
files, and immediately forward the original and one copy of the form:
    (a) In case of shipments for export or for use as supplies on 
vessels or aircraft, to the district director of customs at the port of 
export; or
    (b) In the case of shipments to the armed services of the United 
States for export, to the commanding or supply officer to whom the 
shipment is consigned; or
    (c) In the case of shipments to a foreign-trade zone, to the customs 
officer in charge of the zone.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5055)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.226  Removals of beer by agent on behalf of brewer.

    Where proper power of attorney authorizing an agent to execute a 
claim

[[Page 57]]

on behalf of the brewer has been filed with the regional director 
(compliance), such agent may, for any of the purposes authorized in 
Sec. 252.221, remove taxpaid beer from the brewery where produced or 
from its place of storage elsewhere, and execute the notice and claim on 
Form 1582-B on behalf of the brewer. On removal of the beer, such agent 
shall dispose of Form 1582-B in accordance with the applicable procedure 
set forth in Sec. 252.225.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5055)



Sec. 252.227  Removals of beer by persons other than the brewer or agent of the brewer.

    Where there is a removal of taxpaid beer by a person other than the 
brewer or the agent of the brewer for any of the purposes authorized in 
Sec. 252.221, such person shall execute the notice, only, on Form 1582-
B. Where the removal consists of the products of more than one brewer, 
separate Forms 1582-B shall be prepared for the products of each brewer. 
On removal of the beer for shipment such person shall forward two copies 
of Form 1582-B to the producing brewer, and immediately forward the 
original and one copy of the form as prescribed in Sec. 252.225(a), (b), 
or (c), as the case may be. On receipt of the two copies of Form 1582-B 
from the exporter, the brewer shall, if he wishes to claim drawback on 
the beer covered thereby, execute the claim for drawback on both copies 
of the form, file one copy of the claim with the regional director 
(compliance) of his region, and retain the remaining copy for his files.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 
U.S.C. 1309, 81c, 26 U.S.C. 5055)

                   Consignment, Shipment, and Delivery



Sec. 252.230  Consignment, shipment, and delivery.

    The consignment, shipment, and delivery of taxpaid beer removed 
under this subpart shall be made under the provisions of subpart M of 
this part.

(72 Stat. 1335; 26 U.S.C. 5055)



               Subpart M--Shipment or Delivery for Export

                               Consignment



Sec. 252.241  Shipment for export, or for use on vessels.

    All liquors and specially denatured spirits intended for export or 
liquors intended for use as supplies on vessels shall be consigned to 
the district director of customs at the port of exportation, or port of 
lading for supplies on vessels, except that when the shipment is for 
export to a contiguous foreign territory it shall be consigned to the 
foreign consignee at destination in care of the district director of 
customs at the port of export.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.242  Shipment for use on aircraft.

    (a) Distilled spirits and wine. All distilled spirits and wines 
intended for use on aircraft shall be consigned to the airline at the 
airport from which the aircraft will depart in international travel, in 
care of the district director of customs. On receipt of the distilled 
spirits or wines they shall be stored at the airport under customs 
custody until laden on aircraft.
    (b) Beer. Beer intended for use on aircraft shall be consigned to 
the district director of customs at the port of lading.

(48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 1309, 26 
U.S.C. 5214, 5362)

[25 FR 5734, June 23, 1969, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.243  Shipment to armed services.

    On removal of distilled spirits, wines, or beer for export to the 
armed services of the United States, the shipment shall be consigned to 
the commanding officer or supply officer at the supply base or other 
place of delivery.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[[Page 58]]



Sec. 252.244  Shipment to manufacturing bonded warehouse.

    Distilled spirits and wines withdrawn for shipment to a 
manufacturing bonded warehouse shall be consigned to the proprietor of 
such warehouse in care of the customs officer in charge of the 
warehouse.

(72 Stat. 1362, 1380; 26 U.S.C. 5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71725, Dec. 11, 1979]



Sec. 252.244a  Shipment to a customs bonded warehouse.

    Distilled spirits and wine withdrawn for shipment to a customs 
bonded warehouse shall be consigned in care of the customs officer in 
charge of the warehouse.

(Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); 
sec. 2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))

[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]



Sec. 252.245  Shipment to foreign-trade zone.

    Where distilled spirits (including specially denatured spirits), 
wines, or beer, are transferred to a foreign-trade zone for exportation 
or for storage pending exportation, the shipment shall be consigned to 
the Zone Operator in care of the customs officer in charge of the zone.

(48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 81c, 26 U.S.C. 
5214, 5362)



Sec. 252.246  Delivery for shipment.

    The proprietor or exporter may deliver the shipment directly to the 
consignees designated in Secs. 252.241 through 252.245, or he may 
deliver it to a carrier for transportation and delivery to such 
consignees, or, when the exportation is to a contiguous foreign country, 
to the foreign consignee.

(72 Stat. 1334, 1335, 1336, as amended, 1362, 1380; 26 U.S.C. 5053, 
5055, 5062, 5214, 5362)

[T.D. 7002, 34 FR 1599, Feb. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.247  Change in consignee.

    Where a change of consignee is desired after the liquors (including 
specially denatured spirits) have been removed from the shipping 
premises, the exporter shall notify the appropriate officer to whom the 
shipment is required by Secs. 252.241-252.245 to be consigned or in 
whose care it is required to be shipped, and forward a copy of such 
notification to the appropriate regional director (compliance). Such 
notice shall identify the withdrawal or claim form, as the case may be, 
covering the shipment.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

                             Bills of Lading



Sec. 252.250  Bills of lading required.

    A copy of the export bill of lading covering transportation from the 
port of export to the foreign destination, or a copy of the through bill 
of lading to the foreign destination, if so shipped, covering the 
acceptance of the shipment by a carrier for such transportation, shall 
be obtained and filed by the claimant or exporter with the regional 
director (compliance) with whom the application, notice, or notice and 
claim is filed. Where the shipment consists of distilled spirits for 
deposit in a customs bonded warehouse, or distilled spirits or wines, 
for deposit in a foreign-trade zone, with benefit of drawback, and the 
principal has filed bond, Form 2738, a copy of the transportation bill 
of lading covering the shipment shall be obtained and filed by the 
claimant or exporter with the regional director (compliance) with whom 
the notice and claim is filed: Provided, That such transportation bill 
of lading will not be required when delivery is made directly to the 
foreign-trade zone or the customs bonded warehouse by the shipper. Bills 
of lading shall be signed by the carrier or by an agent of the carrier 
and shall contain the following minimum information:
    (a) As to spirits specially denatured spirits, and wines:
    (1) The name of the exporter (if different from the shipper),
    (2) The name and address of the consignee (foreign consignee in case 
of export or through bill of lading),
    (3) The number of packages or cases,
    (4) The serial number of the ATF Form 5100.11, 5110.30, or 1582-A, 
as the case may be, and

[[Page 59]]

    (5) The total quantity in wine gallons or liters,
    (b) As to beer:
    (1) The name of the shipper,
    (2) The name and address of the consignee (foreign consignee in case 
of export or through bill of lading), and
    (3) The number and size of containers.

Where a copy of an export bill of lading or a copy of the through bill 
of lading is required and is not obtainable, a certificate given by an 
agent of such carrier, as prescribed in Sec. 252.253, may be procured 
and transmitted by the claimant or exporter to the regional director 
(compliance) with whom the application, notice, or notice and claim is 
filed.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, 1335, 1336, as amended, 1362, 
1380, (26 U.S.C. 5053, 5055, 5062, 5214, 5362); sec. 3(a), Pub. L. 91-
659, 84 Stat. 1965 (26 U.S.C. 5066))

[T.D. 7002, 34 FR 1599, Feb. 1, 1969, as amended by 36 FR 8583, May 8, 
1971. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.250, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.251  Railway express receipts.

    Where the exportation is to a contiguous foreign country and the 
shipment is by railway express, a receipt issued by the railway express 
agency may be accepted in lieu of an export bill of lading if the 
receipt furnishes all of the information required in an export bill of 
lading.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)



Sec. 252.252  Air express or freight bills of lading.

    Where the exportation is made by air express or air freight, a bill 
of lading issued by the conveying airline is considered for the purpose 
of this part to be an export bill of lading if it otherwise conforms to 
the requirements of Sec. 252.250.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)



Sec. 252.253  Certificate by export carrier.

    A certificate, executed under the penalties of perjury, by an agent 
or representative of the export carrier, showing actual exportation of 
the liquors (including specially denatured spirits) may be furnished by 
an exporter as evidence of exportation. The certificate shall contain a 
description of the shipment, including the serial number of the 
withdrawal form, or the claim and entry form, as the case may be, the 
name of the exporter, the name of the consignee, the date received, the 
place where received by such carrier, and the name of the carrier from 
which received.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)



                Subpart N--Proceedings at Ports of Export



Sec. 252.261  Notice to district director of customs.

    On arrival at the port of exportation, of distilled spirits 
(including specially denatured spirits), wines, or beer, withdrawn or 
shipped for exportation or for use on vessels or aircraft, the exporter 
or his agent shall immediately notify the director of the port. At the 
same time, or prior thereto, the exporter or his agent shall file with 
the director two copies of the application, claim, or notice, ATF Form 
5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, covering 
the shipment: Provided, That where the shipment is for direct 
exportation, such forms shall be filed at least six hours prior to 
lading.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.261, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.262  Delay in lading at port.

    If, on arrival of a shipment withdrawn for export without payment of 
tax or free of tax, the exporting vessel is not prepared to receive the 
shipment, the district director of customs may permit such shipment to 
remain in possession of a carrier for a period

[[Page 60]]

not exceeding 30 days. Storage elsewhere for a like cause, and not 
exceeding the same period, may be approved by the district director of 
customs. In the event of further delay, the facts shall be reported to 
the regional director (compliance) of the region from which the shipment 
was made, who shall issue appropriate instructions concerning the 
disposition of the shipment.

(72 Stat. 1334, 1362, 1380; 26 U.S.C. 5053, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.263  [Reserved]



Sec. 252.264  Lading for exportation.

    On receipt of the notifcation required in Sec. 252.261, the district 
director of customs shall deliver both copies of the application, claim, 
or notice, ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the 
case may be, covering the shipment, together with any forms which may be 
attached thereto, to a customs officer for inspection and supervision of 
lading. Such shipment shall be subject to the same requirements for 
inspection and supervision of lading at the port of exportation as may 
be required by Customs Regulations (19 CFR chapter I) in the case of 
similar shipments of imported merchandise to be exported in customs 
bond. When an inspection of the shipment is made before it is laden on 
board the exporting carrier and such inspection discloses any 
discrepancy, the customs officer shall make note of the nature and 
extent of the discrepancy on each copy of the application, claim, or 
notice, ATF Form 5110.11, 5110.30, 1582-A, 1582-B, or 1689, as the case 
may be, and where the discrepancy involves one or more packages of 
distilled spirits or wine, he shall prepare customs Form 6001 in 
accordance with the instructions in Sec. 252.291, and attach the 
original and copy of customs Form 6001 to the original and copy of the 
appropriate transaction form. The forms shall be disposed of according 
to the instructions thereon.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended, 
1336, as amended, 1362, as amended, 1380, as amended (26 U.S.C. 5053, 
5055, 5062, 5214, 5362))

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.264, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.265  Evidence of fraud.

    If the customs inspection discloses evidence of fraud, the customs 
officer shall detain the merchandise and notify the district director of 
customs who shall report the facts forthwith to the regional director 
(compliance) within whose region the port of export is located. The 
regional director (compliance) shall make investigation and take such 
action as the facts may warrant. Where the detained merchandise has been 
withdrawn for transfer and deposit in a manufacturing bonded warehouse, 
the merchandise shall be deemed not to have been deposited in said 
warehouse, and the designated officer shall hold in abeyance the 
processing of ATF Form 5100.11 until advised by the district director of 
customs that the detained merchandise may be entered for deposit. Where 
the detained merchandise has been withdrawn or entered for deposit in a 
foreign-trade zone or a customs bonded warehouse, it shall be deemed to 
not have been deposited in the zone or the warehouse and the customs 
officer shall hold in abeyance the processing of the application, 
notice, or claim, ATF Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as 
the case may be, and Zone Form D, until advised by the district director 
of customs that the detained merchandise may be entered for deposit.

(48 Stat. 999, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380, 84 
Stat. 1965; 19 U.S.C. 81c, 26 U.S.C. 5053, 5055, 5062, 5214, 5362, 5066)

[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-62, 44 FR 71725, Dec. 11, 1979]

[[Page 61]]



Sec. 252.266  Release of detained merchandise.

    When any merchandise has been detained under the provisions of 
Sec. 252.265, the district director of customs shall not release such 
merchandise until he is advised so to do by the regional director 
(compliance).

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 252.267  Exportation from interior port.

    Where a shipment made under this part is to be exported to a 
contiguous foreign country through a frontier port, and it is desired to 
avoid the delay of customs inspection at such port, the shipment may, 
subject to approval of the district director of customs, be entered for 
exportation at an interior customs port. Subject to such approval, the 
inspection and supervision of lading, and the affixing of customs seals, 
shall be done by a customs officer in accordance with the provisions of 
U.S. Customs regulations (19 CFR chapter I). On completion of the 
lading, the seals shall be affixed and the customs officer shall execute 
the certificate of lading on both copies of the application, notice, or 
claim, ATF Form 5100.11, 5110.30, 1582-A, 1582-B or 1689, as the case 
may be, and forward them, with attachments (if any), to the district 
director of customs at the interior port of entry. The district director 
of customs shall forward both copies of the form, with attachments (if 
any), to the customs officer at the frontier port. When the customs 
officer at the frontier port is satisfied that the shipment as described 
on the appropriate form has been exported, he shall execute his 
certificate on both copies of the form and return them with attachments 
(if any), to the district director of customs at the interior port of 
entry.

[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]



Sec. 252.268  Receipt for liquors for use on vessels or aircraft.

    Where liquors are withdrawn or removed for use on vessels or 
aircraft, the exporter shall procure and forward to the regional 
director (compliance) with whom the application, notice, or notice and 
claim is filed, a receipt executed under the penalties of perjury by the 
master or other authorized officer of the vessel, steamship company, or 
airline, as the case may be. The receipt shall give the number of 
containers, the serial numbers of the containers (if any), and the 
quantity received, and shall show that the liquors are in customs 
custody and have been or will be laden on board the vessel or aircraft, 
that they will be lawfully used on board the vessel or aircraft, and 
that no portion of the shipment has been or will be unladen in the 
United States or any of its territories or possessions. A receipt is not 
required, in the case of any shipment for use on vessels, when the 
liquors are laden on vessels of war, or, in cases other than supplies 
for vessels employed in the fisheries, where the amount of the tax on 
the liquors does not exceed $200. In the case of supplies for vessels 
employed in the fisheries, compliance with the provisions of Sec. 252.22 
is also required.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, as amended, 1362, 
1380; 19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[T.D. 7002, 34 FR 1600, Feb. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.269  Certification by district director of customs.

    (a) Exportation. When the district director of customs is satisfied 
that merchandise described on the application, notice, or claim, ATF 
Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, has 
been laden and cleared for export, he shall execute his certificate of 
lading and clearance on both copies of the form.
    (b) Distilled spirits and wines as supplies on vessels and aircraft. 
When the district director of customs is satisfied that the distilled 
spirits and wines described on ATF Form 5100.11, 5110.30, or 1582-A, as 
the case may be, have been duly laden for use on vessels and aircraft, 
and that proper accounting for such spirits or wines has been submitted 
to him as required by this part, he shall execute his certificate of 
lading for use on both copies of the form.

[[Page 62]]

    (c) Disposition of forms. After executing his certificate, the 
district director of customs shall forward the original of ATF Form 
5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be, with 
attachments (if any), to the regional director (compliance) designated 
on the form, and retain the remaining copy, with any attached forms, for 
his files.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.269, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.

                        Receipt by Armed Services



Sec. 252.275  Receipt by armed services.

    When liquors which have been withdrawn or removed for export to the 
armed services of the United States are received at the supply base or 
other designated place of delivery, the officer to whom consigned, or 
other authorized supply officer, at the supply base or other place of 
delivery shall enter the quantity of liquors received on both copies of 
the application, notice, or claim, ATF Form 5100.11, 5110.30, 1582-A, 
1582-B, or 1689, as the case may be. After signing the form, he shall 
forward the original with attachments, if any, to the regional director 
(compliance) designated on the form, and retain the other copy for his 
records.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979]

                       Lading for Use on Aircraft



Sec. 252.280  Distilled spirits and wines.

    When an airline desires to withdraw distilled spirits or wines from 
its stock being held at the airport under customs custody, for use on a 
particular aircraft, a requisition in triplicate shall be prepared for 
presentation to the customs officer. The requisition shall show the 
flight number, the registry number of the aircraft on which the 
distilled spirits or wines are to be laden, the country for which the 
aircraft is to be cleared, the date of departure of the aircraft, and 
the brand, kind, and quantity of distilled spirits or wines. Where the 
distilled spirits or wines are contained in kits which have been 
previously prepared while under customs custody, the kit number shall 
also be shown on the requisition. Where the kits are not prepared and 
the distilled spirits or wines are withdrawn for direct lading on 
aircraft, the requisition shall be serially numbered in lieu of the 
insertion of the kit number. When the distilled spirits or wines are 
withdrawn and laden aboard the aircraft, the lading shall be verified by 
the customs officer by an appropriate stamp or notation on the 
requisition. One copy of the requisition shall be retained by the 
customs officer who certifies to the lading for attachment to the 
outgoing manifest. The other two copies shall be delivered to the 
airline which shall retain both copies until the return of the flight. 
In case any of the distilled spirits or wines are removed from the 
aircraft on its return, they shall be returned to customs custody, 
appropriate notation made on both copies of the requisition retained by 
the airline and one copy shall be delivered to the customs officer for 
attachment to the incoming manifest. The remaining copy shall be 
retained by the airline.

(Approved by the Office of Management and Budget under control number 
1512-0384)

(46 Stat. 690, as amended, 72 Stat. 1336, 1362, 1380; 19 U.S.C. 1309, 26 
U.S.C. 5062, 5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]



Sec. 252.281  Certificate of use for distilled spirits and wines.

    When all of the distilled spirits or wines represented by a single 
application, notice, or claim, ATF Form 5100.11, 5110.30, or 1582-A, as 
the case may be, have been withdrawn from customs custody and laden and 
used on aircraft, the airline shall prepare a certificate of use on 
which are itemized all the requisitions pertaining to such distilled 
spirits or wines. The certificate shall be executed under the penalties 
of perjury by an officer of the

[[Page 63]]

airline and shall show the name of the exporter, the entry number, the 
brand and kind of distilled spirits or wines, and the number of bottles 
to be accounted for; and, as to each requisition, the requisition (or 
kit) number, the date laden, the registry number of the aircraft, the 
country for which the aircraft was cleared, and the number of bottles 
used. When completed, the certificate shall be presented to the customs 
officer at the airport who shall then execute his certificate on both 
copies of the appropriate application, notice, or claim, ATF Form 
5100.11, 5110.30, or 1582-A, as the case may be, noting thereon any 
exception, such as shortages or breakage. The customs officer shall then 
attach the certificate of use to the copy of the appropriate form and 
forward both copies of the form to the district director of customs.

(46 Stat. 690, as amended, 72 Stat. 1336, 1362, 1380; 19 U.S.C. 1309, 26 
U.S.C. 5062, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting 
Sec. 252.281, see the List of CFR Sections Affected in the Finding Aids 
section of this volume.



Sec. 252.282  Beer.

    When beer has been laden on board the aircraft for use as supplies, 
the customs officer shall execute his certificate on both copies of the 
Form 1582-B or Form 1689, as the case may be, forward the original to 
the regional director (compliance) designated on the form, and retain 
the copy for his files.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335; 19 U.S.C. 1309, 26 
U.S.C. 5053, 5055)

                Receipt in Manufacturing Bonded Warehouse



Sec. 252.285  Receipt in manufacturing bonded warehouse.

    On receipt of the distilled spirits or wines, the related ATF Form 
5100.11 (with any attachments), such inspection as is necessary will be 
made to establish that the shipment corresponds with its description on 
ATF Form 5100.11 (and any attachments) and customs Form 6001 will be 
prepared according to Sec. 252.291. Any discrepancy disclosed by the 
inspection and gauge will be noted on each copy of ATF Form 5100.11. 
When the shipment corresponds with the description of ATF Form 5100.11 
(and any attachments), the certificate of deposit will be executed on 
both copies of ATF Form 5100.11 and the original of ATF Form 5100.11 
(and any attachments) and the original of his customs Form 6001 will be 
forwarded to the regional director (compliance). The remaining copies 
shall be kept on file.

(Sec. 201. Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as amended 
(26 U.S.C. 5214, 5362))

[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]

                   Receipt in Customs Bonded Warehouse



Sec. 252.286  Receipt in customs bonded warehouse.

    On receipt of the distilled spirits or wine and the related ATF Form 
5100.11 or 5110.30 as the case may be, the customs officer in charge of 
the customs bonded warehouse shall make such inspection as is necessary 
to establish to his satisfaction that the shipment corresponds with the 
description thereof on the appropriate form. The customs officer shall 
note on each copy of the Form 5100.11 or 5110.30, as the case may be, 
any deficiency in quantity or discrepancy between the merchandise 
inspected and that described on the form. Where the inspection discloses 
no loss, or where a loss is disclosed and there is no evidence to 
indicate fraud, the officer shall execute his certificate of deposit on 
both copies of the form, forward the original to the regional regulatory 
administrator, and retain the remaining copy for his files.

(Sec. 3(a), Pub. L. 91-659, 84 Stat. 1965 (26 U.S.C. 5066); sec. 2, Pub. 
L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))

[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]

                      Receipt in Foreign-Trade Zone



Sec. 252.290  Receipt in foreign trade zone.

    On receipt at the zone, the shipment shall be inspected by the 
customs officer in charge of the zone who shall determine if the 
shipment agrees with

[[Page 64]]

the description thereof on the application, notice, or claim, ATF Form 
5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be. If the 
customs officer regauges spirits or wine in the course of his 
inspection, he shall prepare customs Form 6001 according to 
Sec. 252.291. The customs officer shall note on both copies of the ATF 
Form 5100.11, 5110.30, 1582-A, 1582-B, or 1689, as the case may be any 
deficiency in quantity or discrepancy between the merchandise inspected 
or gauged and that described in the form. Where the inspection or gauge 
discloses no loss, or where a loss is disclosed by such inspection or 
gauge and there is no evidence to indicate fraud, the officer shall 
execute his certificate on both copies of the form covering the deposit, 
and forward to the regional director (compliance):
    (a) Original of the deposit from (with any attachments); and
    (b) Original of the officer's customs Form 6001, if any. The 
remaining copy of the deposit form (with any attachments), and the copy 
of any customs Form 6001, shall be retained by the customs officer for 
his files.

(48 Stat. 999, as amended (19 U.S.C. 81c); Sec. 201, Pub. L. 85-859, 72 
Stat. 1336, as amended, 1362, as amended, 1380, as amended (26 U.S.C. 
5062, 5214, 5362))

[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]

                              Customs Gauge



Sec. 252.291  Customs Form 6001.

    When spirits or wines are gauged as required in Secs. 252.264, 
252.285, or 252.290, the customs officer shall prepare in duplicate 
customs Form 6001 to show:
    (a) Date;
    (b) Name of exporter;
    (c) Serial number and designation of the related transaction form;
    (d) Kind of liquor (show whether alcohol, whiskey, brandy, rum, gin, 
vodka, wine, etc.);
    (e) Name and registry number of producer;
    (f) If gauged under Sec. 252.264, the location of the port;
    (g) If gauged under Sec. 252.285, the location and number of the 
manufacturing bonded warehouse;
    (h) If gauged under 252.290, the location and number of the foreign-
trade zone;
    (i) Kind and serial numbers or lot identification numbers of 
containers; and
    (j) For each container:
    (1) Proof of spirits, or percent of alcohol by volume in wine;
    (2) Proof gallons, if spirits;
    (3) Wine gallons, if wine; and
    (4) Variation from the last gauge (proof, percent of alcohol by 
volume or wine gallons).

[T.D. ATF-198, 50 FR 8563, Mar. 1, 1985]

                          Alternate Procedures



Sec. 252.295  Exception for export of beer.

    The provisions of this subpart do not apply in the case of beer when 
the exporter or claimant obtains proof of exportation other than 
certification by the military or customs certification of lading and use 
under Sec. 252.43. Brewers and exporters shall prepare Forms 1582-B or 
1689, as applicable, to cover exportation of beer, but customs or 
military certification on them is not required when other proof of 
exportation is used.

[LT.D.ATF-224, 51 FR 7700, Mar. 5, 1986]



                            Subpart O--Losses

                            Distilled Spirits



Sec. 252.301  Loss of distilled spirits in transit.

    The tax on distilled spirits withdrawn without payment of tax under 
this part and which are lost during transportation from the bonded 
premises of the distilled spirits plant from which withdrawn to (a) the 
port of export, (b) the manufacturing bonded warehouse, (c) the vessel 
or aircraft, (d) the foreign-trade zone, or (e) the customs bonded 
warehouse, as the case may be, may be remitted if evidence satisfactory 
to the regional director (compliance) establishes that such distilled 
spirits have not been unlawfully diverted, or lost by theft with 
connivance, collusion, fraud, or negligence on the part of the exporter, 
owner, consignor, consignee, bailee, or carrier or the employees or 
agents of any of

[[Page 65]]

them: Provided, That such remission in the case of loss of distilled 
spirits by theft shall only be allowed to the extent that the claimant 
is not indemnified against or recompensed in respect of the tax for such 
loss.

(72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066)

[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.302  Notice to exporter.

    If, on examination of the ATF Form 5100.11 (and attached gauge 
reports, if any) received from the officer required to certify the same 
under the provisions of subpart N of this part, the regional director 
(compliance) is of the opinion that the distilled spirits reported lost 
had been unlawfully diverted, or had been lost by theft, he will advise 
the exporter by letter:
    (a) Of the identity of the containers;
    (b) Of the amount of the loss;
    (c) Of the circumstances indicating diversion or theft;
    (d) That allowance of the loss will be subject to filing (1) proof 
that such loss is allowable under the provisions of 26 U.S.C. 5008 (a) 
and (f), and (2) claim for remission of the tax on the spirits so lost; 
and
    (e) That action in respect of the loss will be withheld for a period 
of not more than 30 days to afford an opportunity to file such proof and 
claim.

In any case in which distilled spirits are lost during transportation, 
as described in Sec. 252.301, whether by theft or otherwise, the 
regional director (compliance) may require the exporter to file a claim 
for relief in accordance with Sec. 252.303. When circumstances may 
warrant, extensions of additional time for submission of the proof and 
claim may be granted by the regional director (compliance). Where such 
proof and claim are not filed within the 30-day period, or such 
extensions as the regional director (compliance) may grant, the tax on 
the distilled spirits diverted or lost will be assessed, or liability 
asserted against the bond covering the shipment, as the case may be.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55854, Sept. 28, 1979; T.D. ATF-62, 44 
FR 71726, Dec. 11, 1979]



Sec. 252.303  Filing of claims.

    Claims, for remission of tax on the distilled spirits under 
Sec. 252.301, shall be filed on Form 2635, in duplicate, with the 
regional director (compliance), and shall set forth the following:
    (a) Name, address, and capacity of the claimant;
    (b) Identification (including serial numbers, if any) and location 
of the container or containers from which the spirits were lost;
    (c) Quantity of spirits lost from each container, and the total 
quantity of spirits covered by the claim;
    (d) Total amount of tax for which the claim is filed;
    (e) The date, penal sum, and form number of the bond under which 
withdrawal and shipment were made;
    (f) Name, number, and address of the distilled spirits plant from 
which withdrawn without payment of tax;
    (g) Date of the loss (or, if not known, date of discovery), the 
cause thereof, and all the facts relative thereto;
    (h) Name of the carrier;
    (i) If lost by theft, facts establishing that the loss did not occur 
as the result of any connivance, collusion, fraud, or negligence on the 
part of the exporter, owner, consignor, consignee, bailee, or carrier, 
or the employees or agents of any of them;
    (j) In the case of a loss by theft, whether the claimant is 
indemnified or recompensed in respect of the tax on the spirits lost, 
and, if so, the amount and nature of such indemnity or recompense and 
the actual value of the spirits, less the tax.

The claim shall be executed by the exporter or his authorized agent 
under the penalties of perjury, and shall be supported (whenever 
possible) by affidavits of persons having personal

[[Page 66]]

knowledge of the loss. The regional director (compliance) may require 
such further evidence as he deems necessary.

(68A Stat. 749, 72 Stat. 1323; 26 U.S.C. 6065, 5008)



Sec. 252.304  Action on claim.

    The regional director (compliance) will allow or disallow claims 
filed under Sec. 252.303 in accordance with existing law and 
regulations. If the regional director (compliance) finds that there has 
been a diversion or theft of the distilled spirits as the result of any 
connivance, collusion, fraud, or negligence on the part of the exporter, 
owner, consignor, consignee, bailee, or carrier, or the employees or 
agents of any of them, the tax on the distilled spirits diverted or lost 
by theft will be assessed, or liability asserted against the bond 
covering the shipment, as the case may be.

(68A Stat. 867, 72 Stat. 1323; 26 U.S.C. 7302, 5008)

                       Specially Denatured Spirits



Sec. 252.310  Loss of specially denatured spirits in transit.

    Losses of specially denatured spirits withdrawn free of tax under 
this part during transportation from the bonded premises of the 
distilled spirits plant from which withdrawn to (a) the port of export, 
or (b) the foreign-trade zone, as the case may be, may be allowed if 
evidence satisfactory to the regional director (compliance) establishes 
that such specially denatured spirits have not been unlawfully diverted, 
or lost by theft as the result of any connivance, collusion, fraud, or 
negligence on the part of the exporter, owner, consignor, consignee, 
bailee, or carrier, or the employees or agents of any of them. The 
giving of notice to the exporter, filing claims for allowance of loss, 
and action on the claims shall be, insofar as applicable, in accordance 
with the procedure prescribed in Secs. 252.302 through 252.304.

                                  Wine



Sec. 252.315  Loss of wine in transit.

    The tax on wine withdrawn without payment of tax under this part and 
which is lost during transportation from the bonded wine cellar from 
which withdrawn to (a) the port of export, (b) the vessel or aircraft, 
(c) the foreign-trade zone, (d) the manufacturing bonded warehouse, or 
(e) the customs bonded warehouse, as the case may be, may be remitted if 
evidence satisfactory to the regional director (compliance) establishes 
that such wine has not been unlawfully diverted, or lost by theft with 
connivance, collusion, fraud, or negligence on the part of the exporter, 
owner, consignor, consignee, bailee, or carrier or the employees or 
agents of any of them. However, the remission of tax on wine withdrawn 
without payment of tax under this part and which is lost while in 
transit may be allowed only to the extent that the claimant is not 
indemnified or recompensed for such tax.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, 1382 (26 U.S.C. 5370, 5371))

[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]



Sec. 252.316  Notice to exporter.

    If, on examination of the ATF Form 5100.11 received from the officer 
required to certify the same under the provisions of subpart N, the 
regional director (compliance) is of the opinion that wine reported lost 
had been unlawfully diverted, or had been lost by theft, he will advise 
the exporter by letter:
    (a) Of the identity of the containers;
    (b) Of the amount of the loss;
    (c) Of the circumstances indicating diversion or theft;
    (d) That allowance of the loss will be subject to filing (1) proof 
that such loss is allowable under the provisions of 26 U.S.C. 5370, and 
(2) claim for remission of the tax on the wine so lost; and
    (e) That action in respect of the loss will be withheld for a period 
of not more than 30 days to afford an opportunity to file such proof and 
claim.

In any case in which wines are lost during transportation, as described 
in Sec. 252.315, whether by theft or otherwise, the regional director 
(compliance) may require the exporter to file a claim for relief in 
accordance with Sec. 252.317. Where circumstances may warrant, 
extensions of additional time for submission of the proof and claim may 
be

[[Page 67]]

granted by the regional director (compliance). Where such proof and 
claim are not filed within the 30-day period, or such extensions as the 
regional director (compliance) may grant, the tax on the wine diverted 
or lost will be assessed, or liability asserted against the bond 
covering the shipment, as the case may be.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5370))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55854, Sept. 28, 1979; T.D. ATF-62, 44 
FR 71726, Dec. 11, 1979]



Sec. 252.317  Filing of claims.

    Claims, for remission of tax on the wine under Sec. 252.315, shall 
be filed on Form 2635, in duplicate, with the regional director 
(compliance), and shall set forth the following:
    (a) The name, address, and capacity of the claimant;
    (b) The name, registry number, and location of the bonded wine 
cellar from which the wine was withdrawn;
    (c) The date, penal sum, and form number of the bond under which 
withdrawal and shipment was made;
    (d) Identification (including serial numbers, if any) and location 
of the container or containers from which the wine was lost;
    (e) The quantity of wine lost from each container, and the total 
quantity of wine covered by the claim;
    (f) The total amount of tax for which the claim is filed;
    (g) The date of the loss (or, if not known, date of discovery), the 
cause thereof, and all the facts relative thereto;
    (h) Name of the carrier;
    (i) If lost by theft, the facts establishing that the loss did not 
occur as the result of any connivance, collusion, fraud, or negligence 
on the part of the exporter, owner, consignor, consignee, bailee, or 
carrier, or the agents or employees of any of them; and
    (j) Whether the claimant is indemnified or recompensed in respect of 
the tax on the wine lost, and, if so, the amount and nature of such 
indemnity or recompense and the actual value of the wine, less the tax.

The claim shall be signed by the exporter or his authorized agent under 
the penalties of perjury, and shall be supported (whenever possible) by 
affidavits of persons having personal knowledge of the loss. The 
regional director (compliance) may require such further evidence as he 
deems necessary.

(68A Stat. 749, 72 Stat. 1381, 1382; 26 U.S.C. 6065, 5370, 5371)



Sec. 252.318  Action on claim.

    Action on claims filed under Sec. 252.317 shall be, insofar as 
applicable, in accordance with the procedure prescribed in Sec. 252.304.

(72 Stat. 1381; 26 U.S.C. 5370)

                        Beer And Beer Concentrate



Sec. 252.320  Loss of beer and beer concentrate in transit.

    (a) Losses not requiring inspection. When, on receipt by the 
regional director (compliance) of Form 1689 from the officer required to 
certify it under the provisions of subpart N of this part, it is 
disclosed that there has been a loss of beer or beer concentrate after 
removal from the brewery without payment of tax while in transit to the 
port of export, the vessel or aircraft, or the foreign-trade zone, and 
the report of the certifying officer shows that the loss was a normal 
one caused by casualty, leakage, or spillage, the regional director 
(compliance) will allow the loss.
    (b) Losses requiring inspection. When it is disclosed that the loss 
of beer or beer concentrate is large or unusual, the regional director 
(compliance) will conduct an investigation of the loss. When it is 
disclosed that the loss in transit has occurred by reason of casualty, 
leakage or spillage, credit for the loss will be allowed. When the 
investigation discloses evidence indicating that the loss resulted from 
theft or from fraud, the regional director (compliance) will afford the 
brewer opportunity to submit a written explanation with respect to the 
causes of the loss before taking further action.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended, 
1335, as amended (26 U.S.C. 5051, 5053, 5056))

[T.D. ATF-224, 51 FR 7700, Mar. 5, 1986]

[[Page 68]]



Sec. 252.321  Tax assessed on loss not accounted for.

    The regional director (compliance) shall make demand on the brewer 
for an amount equal to the tax which would be due on removal for 
consumption or sale, including penalties and interest, on; (a) The 
quantity of beer not satisfactorily accounted for, or (b) the quantity 
of beer used to produce the quantity of beer concentrate which is not 
satisfactorily accounted for.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended 
(26 U.S.C. 5051, 5053))

[T.D. ATF-224, 51 FR 7700, Mar. 5, 1986]



                       Subpart P--Action on Claims



Sec. 252.331  Claims supported by bond, Form 2738.

    On receipt of a claim for drawback of tax on distilled spirits or 
wines on which the tax has been determined, and of the evidence of 
exportation required by Sec. 252.40, or of lading for use on vessels or 
aircraft required by Sec. 252.41, or of deposit in a foreign-trade zone 
or of deposit of distilled spirits in a customs bonded warehouse, as 
required by Sec. 252.42, as the case may be, the regional director 
(compliance) shall, if a good and sufficient bond has been filed as 
provided in Sec. 252.65, and the notice of removal has been properly 
completed, allow the claim in accordance with the rate of drawback 
established in respect of the particular spirits or wines on which claim 
is based and charge the amount allowed against the bond. On receipt of 
the original of the claim properly executed by the appropriate customs 
official or armed services officer, as required by this part, and, in 
the case of claims on Form 1582-A, the certificate of tax determination, 
Form 2605, the regional director (compliance) shall give appropriate 
credit to the bond.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as 
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)

[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]



Sec. 252.332  Claim against bond.

    When any claim supported by a bond has been allowed and changed 
against the bond under the provisions of Sec. 252.331, and the original 
of the claim properly executed by the appropriate customs official or 
armed services officer as required by this part is not received by the 
regional director (compliance) within three months of the date the claim 
was allowed, or where the distilled spirits or wines are not otherwise 
accounted for in accordance with this part, the regional director 
(compliance) shall advise the claimant of the facts, and notify him that 
unless the original of the claim, properly executed as required by this 
part, is received by the regional director (compliance) within 30 days, 
a written demand will be made upon the principal and the surety for 
repayment to the United States of the full amount of the drawback, plus 
interest at the rate prescribed by law from the time the drawback was 
paid. However, the regional director (compliance) may, if in his opinion 
the circumstances warrant it, grant the claimant any additional 
extension of time beyond 30 days as may be necessary to accomplish the 
required filing.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1336 as amended, (26 U.S.C. 5062))

[T.D. ATF-70, 45 FR 33981, May 21, 1980]



Sec. 252.333  Where no bond is filed.

    Where a claim for drawback of tax on distilled spirits or wines on 
ATF Form 5110.30 or 1582-A, is not supported by a bond on Form 2738, and 
in all cases where claim for drawback of tax on beer is made on Form 
1582-B, the regional director (compliance) shall, on receipt by him of 
the original of the claim properly executed by the appropriate customs 
official or armed services officer, as required by this part, examine 
the claim to determine that it has been properly completed. He shall 
then, on receipt of the evidence of exportation required by Sec. 252.40, 
or of lading for use on vessels or aircraft required by Sec. 252.41, or 
of deposit in a foreign-trade zone or a customs bonded warehouse as 
required by Sec. 252.42, as the case may be, and, in the case of claims 
on Form 1582-A, the certificate of tax determination, Form 2605, allow 
the claim in the amount of the tax paid on the beer or the tax paid or 
determined

[[Page 69]]

on the distilled spirits or wines on which the claim is based and which 
were exported, laden as supplies on vessels or aircraft, or deposited in 
a foreign-trade zone or a customs bonded warehouse, as the case may be.

(46 Stat. 690, 691, as amended, 48 Stat. 999, as amended, 72 Stat. 1335, 
1336, 84 Stat. 1965; 19 U.S.C. 1309, 1311, 81c, 26 U.S.C. 5055, 5062, 
5066)

[T.D. 7112, 36 FR 8584, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979]



Sec. 252.334  Credit allowance.

    Where the claimant has indicated that he desires the amount of 
drawback allowed to be credited against internal revenue taxes 
determined by him but not yet paid, the regional director (compliance) 
shall prepare ATF Form 5620.2, in triplicate, and forward the original 
to the claimant. Where the credit relates to tax determined distilled 
spirits, procedure for taking the credit shall be in accordance with the 
procedures set forth in part 19 of this chapter. Where the credit 
relates to tax-determined wines, procedure for taking the credit shall 
be in accordance with the procedures set forth in part 240 of this 
chapter. No credit may be given for drawback of the tax on beer nor may 
one class of tax be credited to another.

(72 Stat. 1336; 26 U.S.C. 5062)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979]



Sec. 252.335  Disallowance of claim.

    If a claim for drawback of tax is not allowed in full, the regional 
director (compliance) shall notify the claimant in writing of the 
reasons for any disallowance.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335, 
1336; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055, 5062)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979]



PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents




                     Subpart A--Scope of Regulations

Sec.
275.1 Importation of tobacco products and cigarette papers and tubes.

                         Subpart B--Definitions

275.11 Meaning of terms.

                           Subpart C--General

275.21 Forms prescribed.
275.22 Retention of records.
275.23 Authority of ATF officers to enter premises.
275.24 Interference with administration.
275.25 Disposal of forfeited, condemned, and abandoned tobacco products 
          and cigarette papers and tubes.
275.26 Alternate methods or procedures.
275.27 Emergency variations from requirements.
275.28 Penalties and forfeitures.
275.29 Delegations of the Director.

                            Subpart D--Taxes

                                Tax Rates

275.30 Pipe tobacco and roll-your-own tobacco.
275.31 Cigar tax rates.
275.32 Cigarette tax rates.
275.33 Smokeless tobacco tax rates.
275.34 Cigarette papers.
275.35 Cigarette tubes.

              Classification of Large Cigars and Cigarettes

275.37 Statistical classification of large cigars.
275.38 Cigarettes.
275.39 Determination of sale price of large cigars.

                   Liability for and Payment of Taxes

275.40 Persons liable for tax.
275.41 Determination and payment of tax.

                    Exemptions from Taxes and Permits

275.50 Exemptions.

                           Assessment of Taxes

275.60 Assessment.

[[Page 70]]

                      Customs' Collection of Taxes

275.62 Customs' collection of internal revenue taxes on tobacco products 
          and cigarette papers and tubes, imported or brought into the 
          United States.
275.63 Payment of tax by electronic fund transfer.

                           Subpart E--Packages

275.71 Package.
275.72 Notice for smokeless tobacco.
275.72a Notice for pipe tobacco.
275.72b Notice for roll-your-own tobacco.
275.72c Package use-up rule.
275.73 Notice for cigars.
275.74 Notice for cigarettes.
275.75 Exemptions.

  Subpart F--Tobacco Products and Cigarette Papers and Tubes, Imported 
                  Into or Returned to the United States

275.81 Taxpayment.

 Release From Customs Custody of Tobacco Products and Cigarette Papers 
            and Tubes Without Payment of Tax or Certain Duty

275.82 Restrictions on tobacco products labeled for export.
275.83 Penalties and forfeiture for products labeled or shipped for 
          export.
275.85 Release from customs custody of imported tobacco articles.
275.85a Release from customs custody of returned articles.
275.86 Procedure for release.

Subpart G--Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States

275.101 General.

   Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette 
                            Papers and Tubes

275.105 Prepayment of tax.
275.106 Examination and record of shipment by taxpayer.
275.107-275.108 [Reserved]

       Deferred Payment of Tax in Puerto Rico on Tobacco Products

275.109 Bond required for deferred taxpayment.
275.110 Record of tax computation and shipment by bonded manufacturer 
          under deferred taxpayment.
275.111 Agreement to pay tax.
275.112 Tax return.
275.113 Return periods.
275.114 Time for filing.
275.114a Qualification for extended deferral.
275.115 Remittance with return.
275.115a Payment of tax by electronic fund transfer.
275.116 Default.
275.117-275.118 [Reserved]
275.119 Corporate surety.
275.120 Deposit of securities in lieu of corporate surety.
275.121 Amount and account of bond.
275.122 Strengthening bond.
275.123 Superseding bond.
275.124 Extension of coverage of bond.
275.125 Approval of bond and extension of coverage of bond.
275.126 Termination of bond.
275.127 Application of surety for relief from bond.
275.128 Relief of surety from bond.
275.129 Release of pledged securities.
275.135-275.138 [Reserved]
275.139 Records.
275.140 Taxpayment in the United States.
275.141 Reports.

                          Subpart H [Reserved]

275.151-275.153 [Reserved]

                            Subpart I--Claims

                                 General

275.161 Abatement of assessment.
275.162 Losses caused by disaster occurring after September 2, 1958.
275.163 Refund of tax.

   Tobacco Products, and Cigarette Papers and Tubes Lost or Destroyed

275.165 Action by taxpayer.

   Tobacco Products and Cigarette Papers and Tubes Withdrawn From the 
                                 Market

275.170 Reduction of tobacco products to materials; ATF action.
275.171 Reduction of tobacco products to materials, action by regional 
          director (compliance).
275.172 Return to nontaxpaid status; action by taxpayer.
275.173 Return to nontaxpaid status; action by regional director 
          (compliance).
275.174 Disposition of tobacco products and cigarette papers and tubes, 
          and schedule.

                     Subpart J--Records and Reports

275.181 Records of large cigars.
275.182 Availability of records.
275.183 [Reserved]

                  Subpart K--Tobacco Products Importers

275.190 Persons required to qualify.
275.191 Application for permit.
275.192 Transitional rule.
275.193 Corporate documents.
275.194 Articles of partnership or association.

[[Page 71]]

275.195 Trade name certificate.
275.196 Power of attorney.
275.197 Additional information.
275.198 Investigation of applicant.
275.199 Notice of contemplated disapproval.
275.200 Issuance of permit.
275.201 Duration of permit.
275.202 Renewal of permit.
275.203 Retention of permit and supporting documents.

                      Required Records and Reports

275.204 General.
275.205 Recordkeeping requirements.

               Filing and Retention of Records and Reports

275.206 Reports.
275.207 Filing.
275.208 Retention.

      Subpart L--Changes After Original Qualification of Importers

                             Changes in Name

275.220 Change in individual name.
275.221 Change in trade name.
275.222 Change in corporate name.

                    Changes in Ownership and Control

275.223 Fiduciary successor.
275.224 Transfer of ownership.
275.225 Change in officers, directors, or stockholders of a corporation.
275.226 Change in control of a corporation.

                     Changes in Location or Address

275.227 Change in location.
275.228 Change in address.

    Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 
5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763, 6301, 6302, 
6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 
9303, 9304, 9306.

    Editorial Note: Nomenclature changes to part 275 appear at T.D. ATF-
460, 66 FR 39093, July 27, 2001.



                     Subpart A--Scope of Regulations



Sec. 275.1  Importation of tobacco products and cigarette papers and tubes.

    This part contains regulations relating to tobacco products and 
cigarette papers and tubes imported into the United States from a 
foreign country or brought into the United States from Puerto Rico, the 
Virgin Islands, or a possession of the United States; the removal of 
tobacco products from a customs bonded manufacturing warehouse, class 6; 
restrictions on the importation of previously exported tobacco products 
and cigarette papers and tubes; and the release of tobacco products and 
cigarette papers and tubes from customs custody, without payment of 
internal revenue tax or customs duty attributable to the internal 
revenue tax.

[T.D. ATF-421, 64 FR 71924, Dec. 22, 1999]



                         Subpart B--Definitions



Sec. 275.11  Meaning of terms.

    When used in this part and in forms prescribed under this part, the 
following terms shall have the meanings given in this section, unless 
the context clearly indicates otherwise. Words in the plural form shall 
include the singular, and vice versa, and words indicating the masculine 
gender shall include the feminine. The terms ``includes'' and 
``including'' do not exclude things not listed which are in the same 
general class.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.16A, Delegation Order--Delegation of the Director's Authorities in 
27 CFR Part 275, Importation of Tobacco Products and Cigarette Papers 
and Tubes and ATF Order 1130.15, Delegation Order--Delegation of Certain 
of the Director's Authorities in 27 CFR Parts 270, 275 and 296.
    Associate Director (Compliance Operations). The Associate Director 
(Compliance Operations) in the Bureau of Alcohol, Tobacco and Firearms, 
who is responsible to, and functions under the direction and supervision 
of, the Director.
    ATF. The Bureau of Alcohol, Tobacco and Firearms.
    ATF officer. An officer of the Bureau of Alcohol, Tobacco and 
Firearms (ATF) authorized to perform any function relating to the 
administration or enforcement of this part.
    Bank. Any commercial bank.
    Banking day. Any day during which a bank is open to the public for 
carrying

[[Page 72]]

on substantially all its banking functions.
    Business day. Any day, other than a Saturday, Sunday, or a legal 
holiday. (The term legal holiday includes all holidays in the District 
of Columbia and, in the case of bonded manufacturers in Puerto Rico, all 
legal holidays in the Commonwealth of Puerto Rico.)
    Bonded manufacturer. A manufacturer of tobacco products in Puerto 
Rico who has an approved bond, in accordance with the provisions of this 
part, authorizing him to defer the payment in Puerto Rico on the 
internal revenue tax imposed on such products by 26 U.S.C. 7652(a) as 
provided in this part.
    CFR. The Code of Federal Regulations.
    Chewing Tobacco. Any leaf tobacco that is not intended to be smoked.
    Chief, Puerto Rico Operations. The primary representative in Puerto 
Rico of the Bureau of Alcohol, Tobacco and Firearms.
    Cigar. Any roll of tobacco wrapped in leaf tobacco or in any 
substance containing tobacco (other than any roll of tobacco which is a 
cigarette within the meaning of paragraph (2) of the definition for 
cigarette).
    Cigarette. (1) Any roll of tobacco wrapped in paper or in any 
substance not containing tobacco, and
    (2) Any roll of tobacco wrapped in any substance containing tobacco 
which, because of its appearance, the type of tobacco used in the 
filler, or its packaging and labeling, is likely to be offered to, or 
purchased by, consumers as a cigarette described in paragraph (1) of 
this definition.
    Cigarette paper. Paper, or any other material except tobacco, 
prepared for use as a cigarette wrapper.
    Cigarette tube. Cigarette paper made into a hollow cylinder for use 
in making cigarettes.
    Commercial bank. A bank, whether or not a member of the Federal 
Reserve System, which has access to the Federal Reserve Communications 
System (FRCS) or Fedwire. The ``FRCS'' or ``Fedwire'' is a 
communications network that allows Federal Reserve System member banks 
to effect a transfer of funds for their customers (or other commercial 
banks) to the Treasury Account at the Federal Reserve Bank in New York.
    Computation or computed. When used with respect to the tax on 
tobacco products of Puerto Rican manufacture, computation or computed 
shall mean that the bonded manufacturer has ascertained the quantity and 
kind (small cigars, large cigars, small cigarettes, large cigarettes, 
chewing tobacco, snuff, pipe tobacco, or roll-your-own tobacco) of 
tobacco products and the sale price of large cigars being shipped to the 
United States; that adequate bond has been posted to cover the payment, 
in Puerto Rico, of the tax on such products to be deferred under subpart 
G of this part; that the tax imposed on such products by 26 U.S.C. 
7652(a) has been calculated; that the bonded manufacturer has executed 
an agreement to pay the internal revenue tax which will become due with 
respect to such products, as provided in this part; and that an ATF 
officer has verified and executed a certification of such calculation.
    Customs officer. Any officer of the Customs Service or any 
commissioned, warrant, or petty officer of the Coast Guard, or any agent 
or other person authorized by law or designated by the Secretary of the 
Treasury to perform any duties of an officer of the Customs Service.
    Determine. To establish enough information about taxable products at 
the time of removal to calculate the tax, specifically the quantity 
(pounds or number) and kind (for example, cigarettes, snuff, paper 
tubes). Where the tax rate depends on additional information (such as 
number of cigarette papers to a set before 1/1/2000 or sale price of 
large cigars), that information must also be established as part of tax 
determination.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the 
Department of the Treasury, Washington, DC.
    District director. A district director of internal revenue.
    Electronic fund transfer or EFT. Any transfer of funds effected by a 
bonded manufacturer's commercial bank, either directly or through a 
correspondent banking relationship, via the Federal Reserve 
Communications

[[Page 73]]

System (FRCS) or Fedwire to the Treasury Account at the Federal Reserve 
Bank of New York.
    Export warehouse. A bonded internal revenue warehouse for the 
storage of tobacco products and cigarette papers and tubes, upon which 
the internal revenue tax has not been paid, for subsequent shipment to a 
foreign country, Puerto Rico, the Virgin Islands, or a possession of the 
United States, or for consumption beyond the jurisdiction of the 
internal revenue laws of the United States.
    Export warehouse proprietor. Any person who operates an export 
warehouse.
    Factory. The premises of a manufacturer of tobacco products or 
cigarette papers or tubes in which he carries on such business.
    Fiscal year. The period which begins October 1 and ends on the 
following September 30.
    HTS. The Harmonized Tariff Schedule of the United States, as 
published by the United States International Trade Commission.
    Importer. Any person in the United States to whom non-taxpaid 
tobacco products or cigarette papers or tubes manufactured in a foreign 
country, Puerto Rico, the Virgin Islands, or a possession of the United 
States are shipped or consigned; any person who removes cigars for sale 
or consumption in the United States from a Customs bonded manufacturing 
warehouse; and any person who smuggles or otherwise unlawfully brings 
tobacco products or cigarette papers or tubes into the United States.
    Large cigarettes. Cigarettes weighing more than three pounds per 
thousand.
    Large cigars. Cigars weighing more than three pounds per thousand.
    Manufacturer of cigarette papers and tubes. Any person who 
manufactures cigarette paper, or makes up cigarette paper into tubes, 
except for his own personal use or consumption.
    Manufacturer of tobacco products. Any person who manufactures 
cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own 
tobacco but does not include:
    (1) A person who produces tobacco products solely for that person's 
own consumption or use; or
    (2) A proprietor of a Customs bonded manufacturing warehouse with 
respect to the operation of such warehouse.
    Package. The container in which tobacco products or cigarette papers 
or tubes are put up by the manufacturer or the importer for delivery to 
the consumer.
    Person. An individual, partnership, association, company, 
corporation, estate, or trust.
    Pipe tobacco. Any tobacco which because of its appearance, type, 
packaging, or labeling, is suitable for use and likely to be offered to, 
or purchased by, consumers as tobacco to be smoked in a pipe.
    Port Director of Customs. The director of any port or port of entry 
as defined in 19 CFR 101.1. A list of ports is set forth in 19 CFR 
101.3.
    Records. Statements, declarations, books, papers, correspondence, 
accounts, technical data, automated record storage devices (e.g., 
magnetic discs and tapes), computer programs necessary to retrieve 
information in a usable form, and other documents that:
    (1) Pertain to any importation of tobacco products or cigarette 
papers or tubes, or to the information contained in the documents 
required by law or regulation under the Tariff Act of 1930, as amended, 
in connection with the importation or shipment into the United states 
from Puerto Rico of merchandise; and
    (2) Are of the type normally kept in the ordinary course of 
business; and
    (3) Are sufficiently detailed to:
    (i) Establish the right to make the importation or shipment into the 
United States from Puerto Rico;
    (ii) Establish the correctness of any importation or shipment into 
the United States from Puerto Rico;
    (iii) Determine the liability of any person for duties and taxes 
due, or which may be due, to the United States;
    (iv) Determine the liability of any person for fines, penalties, and 
forfeitures; and
    (v) Determine whether the person has complied with the laws and 
regulations administered by ATF and the Customs

[[Page 74]]

Service, and any other documents required under laws or regulations 
administered by ATF and the Customs Service.
    Region. A Bureau of Alcohol, Tobacco and Firearms Region.
    Regional Director (compliance). The principal regional official 
responsible for administering regulations in this part.
    Relanding. Any tobacco products, cigarette papers or tubes, which 
have been labeled or shipped for exportation (including to Puerto Rico) 
as prescribed in this chapter, previously exported and returned within 
the jurisdiction of the United States.
    Removal or Remove. The removal of tobacco products or cigarette 
papers or tubes from the factory or release from internal revenue bond 
under 26 U.S.C. 5704, or release from customs custody, including 
conditional release in accordance with 19 CFR 141.0a(i), and shall also 
include the smuggling or other unlawful importation of such articles 
into the United States.
    Roll-your-own tobacco. Any tobacco which, because of its appearance, 
type, packaging, or labeling, is suitable for use and likely to be 
offered to, or purchased by, consumers as tobacco for making cigarettes.
    Sale price. The price for which large cigars are sold by the 
importer or manufacturer, determined in accordance with Sec. 275.39 and 
used for computation of the excise tax.
    Small cigarettes. Cigarettes weighing not more than three pounds per 
thousand.
    Small cigars. Cigars weighing not more than three pounds per 
thousand.
    Smokeless tobacco. Any chewing tobacco or snuff.
    Snuff. Any finely cut, ground, or powdered tobacco that is not 
intended to be smoked.
    This chapter. Chapter I, title 27, Code of Federal Regulations.
    Tobacco products. Cigars, cigarettes, smokeless tobacco, pipe 
tobacco, and roll-your-own tobacco.
    Treasury Account. The Department of the Treasury's General Account 
at the Federal Reserve Bank of New York.
    United States. When used in a geographical sense shall include only 
the States and the District of Columbia.
    U.S.C. The United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 775, as amended (26 U.S.C. 6301); 
June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301))

[T.D. ATF-48, 43 FR 13554, Mar. 31, 1978; 44 FR 55855, Sept. 28, 1979, 
as amended by T.D. ATF-77, 46 FR 3009, Jan. 13, 1981; T.D. ATF-232, 51 
FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-284, 54 FR 12190, Mar 24, 
1989; T.D. ATF-289, 54 FR 48840, Nov. 27, 1989; T.D. ATF-421, 64 FR 
71924, Dec. 22, 1999; T.D. ATF-424, 64 FR 71932, Dec. 22, 1999; T.D. 
ATF-420, 64 FR 71942, Dec. 22, 1999; T.D. ATF-422, 64 FR 71948, Dec. 22, 
1999; T.D. ATF-422c, 65 FR 63545, Oct. 24, 2000; T.D. ATF-444, 66 FR 
13850, Mar. 8, 2001; T.D. ATF-465, 66 FR 45618, Aug. 29, 2001; T.D. ATF-
467, 66 FR 49532, Sept. 28, 2001]



                           Subpart C--General



Sec. 275.21  Forms prescribed.

    (a) The Director is authorized to prescribe all forms required by 
this part. All of the information called for in each form shall be 
furnished as indicated by the headings on the form and the instructions 
on or pertaining to the form. In addition, information called for in 
each form shall be furnished as required by this part. When a return, 
form, claim, or other document called for under this part is required by 
this part, or by the document itself, to be executed under penalties of 
perjury, it shall be executed under penalties of perjury.
    (b) Requests for forms should be mailed to the AFT Distribution 
Center, 7943 Angus Court, Springfield, Virginia 22153.

(5 US.C. 552(a) (80 Stat. 383, as amended)

[T.D. ATF-92, 46 FR 46922, Sept. 23, 1981, as amended by T.D. ATF-232, 
51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-372, 61 FR 20725, May 8, 1996]



Sec. 275.22  Retention of records.

    All records required to be kept under this part, including copies of 
claims and schedules, authorizations, notices of release, reports, and 
returns, shall be retained for three years following the close of the 
year in which filed or made, or in the case of an authorization, for 
three years following the close

[[Page 75]]

of the calendar year in which the operation under such authorization is 
concluded. Such records shall be made available for inspection by any 
ATF officer upon his request.

(72 Stat. 1423; 26 U.S.C. 5741)

[26 FR 8189, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.23  Authority of ATF officers to enter premises.

    Any ATF officer may enter in the daytime any premises where tobacco 
products or cigarette papers or tubes are produced or kept so far as it 
may be necessary for the purpose of examining such articles. When such 
premises are open at night, any ATF officer may enter them, while so 
open, in the performance of his official duties. The owner of such 
premises, or person having the superintendence of the same, who refuses 
to admit any ATF officer or permit him to examine such articles shall be 
liable to the penalties prescribed by law for the offense.

(68A Stat. 872, 903; 26 U.S.C. 7342, 7606)

[T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



Sec. 275.24  Interference with administration.

    Whoever, corruptly or by force or threats of force, endeavors to 
hinder or obstruct the administration of this part, or endeavors to 
intimidate or impede any ATF officer acting in his official capacity, or 
forcibly rescues or attempts to rescue or causes to be rescued any 
property, after it has been duly seized for forfeiture to the United 
States in connection with a violation of the internal revenue laws, 
shall be liable to the penalties prescribed by law.

(68A Stat. 855; 26 U.S.C. 7212)

[26 FR 8189, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.25  Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.

    When any Federal, State, or local officer having custody of 
forfeited, condemned, or abandoned tobacco products or cigarette papers 
or tubes, upon which the Federal tax has not been paid, is of the 
opinion that the sale thereof will not bring a price equal to the tax 
due and payable thereon, and the expenses incident to the sale thereof, 
he shall not sell, nor cause to be sold, such articles for consumption 
in the United States. Where the articles are not sold, the officer may 
deliver them to a Federal or State hospital or institution (if they are 
fit for consumption) or cause their destruction by burning completely or 
by rendering them unfit for consumption. Where such articles are sold, 
they shall not be released by the officer having custody thereof until 
they are properly packaged and taxpaid, which tax shall be considered as 
a portion of the sales price. Except where the tax is to be paid to the 
Port Directors of Customs or other authorized customs officer in 
accordance with Customs regulations (19 CFR part 127) on sales of 
articles by customs officers, the payment of tax on such articles must 
be evidenced by presentation, to the officer having custody of the 
articles, of a receipt from the appropriate ATF officer showing such 
payment. In the case of such articles held by or for the Federal 
Government, the sale thereof shall be subject to the applicable 
provisions of the Regulations of the General Services Administration, 
Title 1, Personal Property Management.

(68A Stat. 872, 903; 26 U.S.C. 7342, 7606)

[T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-422, 64 FR 71948, Dec. 22, 
1999]



Sec. 275.26  Alternate methods or procedures.

    An importer, on specific approval by the Director as provided in 
this section, may use an alternate method or procedure in lieu of a 
method or procedure specifically prescribed in this part. The Director 
may approve an alternate method or procedure, subject to stated 
conditions, when he finds that--
    (a) Good cause has been shown for the use of the alternate method or 
procedure,

[[Page 76]]

    (b) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the specifically prescribed 
method or procedure, and affords equivalent security to the revenue, and
    (c) The alternate method of procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.

No alternate method or procedure relating to the giving of any bond or 
to the assessment, payment, or collection of tax, shall be authorized 
under this section. When an importer desires to employ an alternate 
method or procedure, he shall submit a written application to do so, in 
triplicate, to the regional director (compliance) for transmittal to the 
Director. The application shall specifically describe the proposed 
alternate method or procedure, and shall set forth the reasons therefor. 
Alternate methods or procedures shall not be employed until the 
application has been approved by the Director. The importer shall, 
during the period of authorization of an alternate method or procedure, 
comply with the terms of the approved application. Authorization for any 
alternate method or procedure may be withdrawn whenever in the judgment 
of the Director the revenue is jeopardized or the effective 
administration of this part is hindered. The importer shall retain, as 
part of his records, any authorization of the Director under this 
section.

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.27  Emergency variations from requirements.

    The Director may approve methods of operation other than as 
specified in this part, where he finds that an emergency exists and the 
proposed variations from the specified requirements are necessary, and 
the proposed variations--
    (a) Will afford the security and protection to the revenue intended 
by the prescribed specifications,
    (b) Will not hinder the effective administration of this part, and
    (c) 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 set forth 
in the approval of the application. Failure to comply in good faith and 
with such procedures, conditions, and limitations shall automatically 
terminate the authority for such variations and the importer thereupon 
shall fully comply with the prescribed requirements of regulations from 
which the variations were authorized. Authority for any variations may 
be withdrawn whenever in the judgment of the Director the revenue is 
jeopardized or the effective administration of this part is hindered by 
the continuation of such variation. Where an importer desires to employ 
such variation, he shall submit a written application to do so, in 
triplicate, to the regional director (compliance) for transmittal to the 
Director. The application shall describe the proposed variations and set 
forth the reasons therefor. Variations shall not be employed until the 
application has been approved. The importer shall retain, as part of his 
records, any authorization of the Director under this section.

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.28  Penalties and forfeitures.

    Anyone who fails to comply with the provisions of this part becomes 
liable to the civil and criminal penalties, and forfeitures, provided by 
law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.29  Delegations of the Director.

    The Director has general authority to take action on all matters 
under the regulations in this part 275. Some of the authorities in this 
part are redelegated to ``appropriate ATF officers''. The title of the 
appropriate ATF officer for each delegation is listed by section in ATF 
Order 1130.16A, Delegation Order--Delegation of Certain of the 
Director's Authorities in 27 CFR parts 270, 275, and 296. ATF delegation 
orders, such as ATF Order 1130.16A, are available from the ATF 
Distribution Center, PO Box 5950, Springfield, Virginia

[[Page 77]]

22150-5190, or from the ATF web site (http://www.atf.treas.gov).

[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999, as amended by T.D. ATF-444, 
66 FR 13850, Mar. 8, 2001]



                            Subpart D--Taxes

                                Tax Rates



Sec. 275.30  Pipe tobacco and roll-your-own tobacco.

    Pipe tobacco and roll-your-own tobacco are taxed at the following 
rates under 26 U.S.C. 5701(f) and (g), respectively:

----------------------------------------------------------------------------------------------------------------
                                                  Tax rate per pound \1\ for removals during the years
                Product                -------------------------------------------------------------------------
                                             1993 to  1999            2000 and  2001          2002 and  after
----------------------------------------------------------------------------------------------------------------
Pipe tobacco..........................  $0.675                   $0.9567                  $1.0969
Roll-your-own tobacco.................  No tax                   0.9567                   1.0969
----------------------------------------------------------------------------------------------------------------
\1\ Prorate tax for fractions of a pound.


[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999]



Sec. 275.31  Cigar tax rates.

    (a) Cigars are taxed at the following rates under 26 U.S.C. 5701(a):

----------------------------------------------------------------------------------------------------------------
                                                         Tax rate for removals during the years
                Product                -------------------------------------------------------------------------
                                             1993 to  1999            2000 and  2001          2002 and  after
----------------------------------------------------------------------------------------------------------------
Small cigars (per thousand)...........  $1.125                   $1.594                   $1.828
Large cigars \1\
    percentage of sale price..........  12.75%                   18.063%                  20.719%
    but not to exceed per thousand....  $30                      $42.50                   $48.75
----------------------------------------------------------------------------------------------------------------
\1\ For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and
  the flat tax rate applies when the sale price is more than $235.294.

    (b) See Sec. 275.39 of this part for rules concerning determination 
of sale price of large cigars.
    (c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the 
provisions of this part which are removed but not intended for sale 
shall be taxed at the same rate as similar cigars removed for sale.

[T.D. ATF-420, 64 FR 71942, Dec. 22, 1999]



Sec. 275.32  Cigarette tax rates.

    Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

----------------------------------------------------------------------------------------------------------------
                                                   Tax rate per thousand for removals during the years
                Product                -------------------------------------------------------------------------
                                             1993 to  1999            2000 and  2001          2002 and  after
----------------------------------------------------------------------------------------------------------------
Small cigarettes......................  $12                      $17                      $19.50
Large cigarettes up to 6\1/2\" long...  25.20                    35.70                    40.95
Large cigarettes over 6\1/2\" long....     Use tax rates for small cigarettes, but count each 2\3/4\ inches or
                                                 fraction thereof of the length of each as one cigarette.
----------------------------------------------------------------------------------------------------------------


[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]



Sec. 275.33  Smokeless tobacco tax rates.

    Smokeless tobacco products are taxed at the following rates under 26 
U.S.C. 5701(e):

[[Page 78]]



------------------------------------------------------------------------
                                    Tax rate per pound \1\ for removals
                                              during the years
             Product              --------------------------------------
                                     1993 to      2000 or      2002 and
                                       1999         2001        after
------------------------------------------------------------------------
Snuff............................        $0.36        $0.51       $0.585
Chewing tobacco..................        $0.12        $0.17       $0.195
------------------------------------------------------------------------
\1\ Prorate tax for fractions of a pound.


[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]



Sec. 275.34  Cigarette papers.

    Cigarette papers are taxed at the following rates under 26 U.S.C. 
5701(c):

------------------------------------------------------------------------
                                    Tax rate for each 50 papers \1\ for
                                         removals during the years
             Product              --------------------------------------
                                     1993 to      2000 or      2002 and
                                     1999 \2\       2001        after
------------------------------------------------------------------------
Cigarette papers up to 6\1/2\"         $0.0075      $0.0106      $0.0122
 long............................
Cigarette papers over 6\1/2\"
 long............................   Use rates above, but count each 2\3/
                                     4\ inches, or fraction thereof, of
                                    the length of each as one cigarette
                                                   paper.
------------------------------------------------------------------------
\1\ Tax rate for less than 50 papers is the same. The tax is not
  prorated.
\2\ Before January 1, 2000, books or sets containing 25 papers or less
  were not taxable. On and after January 1, 2000, all cigarette papers
  are taxable.


[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]



Sec. 275.35  Cigarette tubes.

    Cigarette tubes are taxed at the following rates under 26 U.S.C. 
5701(d):

------------------------------------------------------------------------
                                     Tax rate for each 50 tubes \1\ for
                                         removals during the years
             Product              --------------------------------------
                                     1993 to      2000 and     2002 and
                                       1999         2001        after
------------------------------------------------------------------------
Cigarette tubes up to 6\1/2\"           $0.015      $0.0213      $0.0244
 long............................
Cigarette tubes over 6\1/2\" long   Use rates above, but count each 2\3/
                                     4\ inches, or fraction thereof, of
                                    the length of each as one cigarette
                                                   tube.
------------------------------------------------------------------------
\1\ Tax rate for less than 50 tubes is the same. The tax is not
  prorated.


[T.D. ATF-420, 64 FR 71943, Dec. 22, 1999]

              Classification of Large Cigars and Cigarettes



Sec. 275.37  Statistical classification of large cigars.

    Large cigars are divided into eight classes for statistical 
purposes, according to the wholesale price or sale price, as applicable. 
The eight classes are as follows:
    (a) Class A. Large cigars with a wholesale price or sale price, as 
applicable of not more than $33.00 per thousand,
    (b) Class B. Large cigars with a wholesale price or sale price, as 
applicable of more than $33.00 per thousand but not more than $51.00 per 
thousand,
    (c) Class C. Large cigars with a wholesale price or sale price, as 
applicable of more than $51.00 per thousand but not more than $66.00 per 
thousand,
    (d) Class D. Large cigars with a wholesale price or sale price, as 
applicable of more than $66.00 per thousand but not more than $105.00 
per thousand,
    (e) Class E. Large cigars with a wholesale price or sale price, as 
applicable of more than $105.00 per thousand but not more than $120.00 
per thousand,
    (f) Class F. Large cigars with a wholesale price or sale price, as 
applicable of more than $120.00 per thousand but not more than $154.00 
per thousand,

[[Page 79]]

    (g) Class G. Large cigars with a wholesale price or sale price, as 
applicable of more than $154.00 per thousand but not more than $235.294 
per thousand, and
    (h) Class H. Large cigars with a wholesale price or sale price, as 
applicable of more than $235.294 per thousand.

[T.D. ATF-40, 42 FR 5003, Jan. 26, 1977; as amended by T.D. ATF-307, 55 
FR 52744, Dec. 21, 1990]



Sec. 275.38  Cigarettes.

    For internal revenue tax purposes, small cigarettes are designated 
Class A and large cigarettes are designated Class B.

(72 Stat. 1414; 26 U.S.C. 5701)

[26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.39  Determination of sale price of large cigars.

    The tax imposed on large cigars is computed based on the sale price 
(the price for which the large cigars are sold by the importer or 
manufacturer). In addition to money, goods or services exchanged for 
cigars may be considered as part of the sale price. See Sec. 40.22(b) of 
this chapter for information on determining the sale price in special 
cases.

[T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422, 64 FR 71948, 
Dec. 22, 1999; T.D. ATF-422a, 65 FR 15058, Mar. 31, 2000; T.D. ATF-460, 
66 FR 39093, July 27, 2001]

                   Liability for and Payment of Taxes



Sec. 275.40  Persons liable for tax.

    The importer of tobacco products or cigarette papers and tubes will 
be liable for the internal revenue taxes imposed thereon by 26 U.S.C. 
5701 or 7652: Provided, That tobacco products or cigarette papers or 
tubes (other than those previously exported and returned) imported or 
brought into the United States, may be released from customs custody 
without payment of tax, for delivery to the proprietor of an export 
warehouse, to a manufacturer of tobacco products, or to a manufacturer 
of cigarette papers or tubes (except for tobacco products), if such 
articles are not put up in packages (see Sec. 275.11). Under these 
circumstances the transferee will become liable for the internal revenue 
tax on such articles upon release from customs custody and the importer 
will thereupon be relieved of the liability for such tax. If the 
transferee is also the importer, then the importer will not be relieved 
of the liability for such tax.

(Aug. 16, 1954, Chapter 736, 68A Stat. 907, as amended (26 U.S.C. 7652); 
sec. 201, Pub. L. 85-859, Stat. 1417, as amended (26 U.S.C. 5703))

[T.D. ATF-422, 64 FR 71948, Dec. 22, 1999]



Sec. 275.41  Determination and payment of tax.

    Tobacco products and cigarette papers and tubes, imported or brought 
into the United States, on which internal revenue taxes are due and 
payable, must not be released from customs custody until such taxes have 
been determined and paid.

(68A Stat. 907, as amended, 72 Stat. 1417; 26 U.S.C. 7652, 5703)

[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]

                    Exemptions From Taxes and Permits



Sec. 275.50  Exemptions.

    The Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) 
and Customs Regulations, 19 CFR, chapter I, provide for certain 
exemptions from internal revenue taxes with respect to tobacco products 
and cigarette papers and tubes imported into the United States. These 
exemptions include, but are not limited to, certain importations in 
passengers' baggage, for use of crew members, and by foreign officials. 
Those persons importing tobacco products and cigarette papers or tubes 
as described in this section are not required to obtain a permit.

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-284, 54 FR 12190, Mar. 24, 
1989; T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]

                           Assessment of Taxes



Sec. 275.60  Assessment.

    Whenever any person required by law to pay internal revenue tax on 
tobacco products or cigarette papers or tubes fails to pay such tax, the 
tax shall be

[[Page 80]]

ascertained and assessed against such person, subject to the limitations 
prescribed in 26 U.S.C. 6501. The tax so assessed shall be in addition 
to the penalties imposed by law for failure to pay such tax when 
required. Except in cases where delay may jeopardize collection of the 
tax, or where the amount is nominal or the result of an evident 
mathematical error, no such assessment shall be made until and after 
notice has been afforded such person to show cause against assessment. 
The person will be allowed 45 days from the date of such notice to show 
cause, in writing, against such assessment.

(72 Stat. 1417; 26 U.S.C. 5703)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986]

                      Customs' Collection of Taxes



Sec. 275.62  Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.

    Internal revenue taxes on tobacco products and cigarette papers and 
tubes, imported or brought into the United States, which are to be paid 
to the Port Director of Customs or other authorized customs employee, in 
accordance with this part, must be collected, accounted for, and 
deposited as internal revenue collections by the Port Director of 
Customs, in accordance with customs procedures and regulations.

[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]



Sec. 275.63  Payment of tax by electronic fund transfer.

    (a) Each importer who was liable, during a calendar year, for a 
gross amount equal to or exceeding five million dollars in taxes on 
cigars, cigarettes, cigarette papers, and cigarette tubes combining tax 
liabilities incurred under this part and part 40 of this chapter, shall 
use a commercial bank in making payment by electronic fund transfer 
(EFT) of such taxes during the succeeding calendar year. Payment of such 
taxes by cash, check, or money order is not authorized for an importer 
who is required, by this section, to make remittances by EFT. For 
purposes of this section, the dollar amount of tax liability is defined 
as the gross tax liability on all taxable withdrawals and importations 
(including similar products brought into the United States from Puerto 
Rico or the Virgin Islands) during the calendar year, without regard to 
any drawbacks, credits, or refunds, for all premises from which such 
activities are conducted by the taxpayer.
    (b) For the purposes of this section, a taxpayer includes a 
controlled group of corporations, as defined in 26 U.S.C. 1563, and 
implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except 
that the words ``at least 80 percent'' shall be replaced by the words 
``more than 50 percent'' in each place it appears in subsection (a) of 
26 U.S.C. 1563, as well as in the implementing regulations. Also, the 
rules for a ``controlled group of corporations'' apply in a similar 
fashion to groups which include partnerships and/or sole 
proprietorships. If one entity maintains more than 50% control over a 
group consisting of corporations and one, or more, partnerships and/or 
sole proprietorships, all of the members of the controlled group are one 
taxpayer for the purpose of determining who is required to make 
remittances by EFT.
    (c) For the purposes of this section, (1) electronic fund transfer 
or EFT means any transfer of funds, other than a transaction originated 
by check, draft, or similar paper instrument, which is initiated through 
an electronic terminal, telephonic instrument, or computer of magnetic 
tape, so as to order, instruct, or authorize a financial institution to 
either debit or credit an account, in accordance with procedures 
established by the U.S. Customs Service, and (2) electronic fund 
transfer or EFT does not have the meaning defined in Sec. 275.11 for use 
elswhere in this part.
    (d) An importer who is required by this section to make remittances 
by EFT, shall make the EFT remittance

[[Page 81]]

in accordance with the requirements of the U.S. Customs Service.

(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302); 
Sec. 202, Pub. L. 85-859, 72 Stat. 1417, as amended (26 U.S.C. 5703))

[T.D. ATF-245, 52 FR 534, Jan. 7, 1987, as amended by T.D. ATF-384, 61 
FR 54095, Oct. 17, 1996]



                           Subpart E--Packages



Sec. 275.71  Package.

    All tobacco products, cigarette papers and tubes, except as provided 
in Sec. 275.75, shall, before removal subject to internal revenue tax, 
be put up in packages which shall be of such construction as will 
securely contain the articles therein and maintain the notice thereon as 
required by this subpart. No package of tobacco products or cigarette 
papers or tubes shall have contained in, attached to, or stamped, 
marked, written, or printed thereon (a) any certificate, coupon, or 
other device purporting to be or to represent a ticket, chance, share, 
or an interest in, or dependent on, the event of a lottery, (b) any 
indecent or immoral picture, print, or representation, or (c) any 
statement or indication that United States tax has been paid.

(72 Stat. 1422; 26 U.S.C. 5723)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



Sec. 275.72  Notice for smokeless tobacco.

    (a) Product designation. Every package of chewing tobacco or snuff 
shall, before removal subject to internal revenue tax, have adequately 
imprinted thereon, or on a label securely affixed thereto, the 
designation ``chewing tobacco'' or ``snuff.'' As an alternative, 
packages of chewing tobacco may be designated ``Tax Class C,'' and 
packages of snuff may be designated ``Tax Class M.''
    (b) Product weight. Every package of chewing tobacco or snuff shall, 
before removal subject to internal revenue tax, have adequately 
imprinted thereon, or on a label securely affixed thereto, a clear 
statement of the actual pounds and ounces of the product contained 
therein. As an alternative, the shipping cases containing packages of 
chewing tobacco or snuff may, before removal, have adequately imprinted 
thereon, or on a label securely affixed thereto, a clear statement, in 
pounds and ounces, of the total weight of the product, the tax class of 
the product, and the total number of the packages of product contained 
therein.

(Approved by the Office of Management and Budget under control number 
1512-0502)

(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))

[T.D. ATF-243, 51 FR 43194, Dec. 1, 1986, as amended by T.D. ATF-446, 66 
FR 16602, Mar. 27, 2001]



Sec. 275.72a  Notice for pipe tobacco.

    (a) Product designation. Every package of pipe tobacco shall, before 
removal subject to internal revenue tax, have adequately imprinted 
thereon, or on a label securely fixed thereto, the designation ``pipe 
tobacco.'' As an alternative, packages of pipe tobacco may be designated 
``Tax Class L.''
    (b) Product weight. Every package of pipe tobacco shall, before 
removal subject to internal revenue tax, have adequately imprinted 
thereon, or on a label securely affixed thereto, a clear statement of 
the actual pounds and ounces of the product contained therein.

[T.D. ATF-289, 54 FR 48841, Nov. 27, 1989. Redesignated by T.D. ATF-381, 
61 FR 37004, July 16, 1996]



Sec. 275.72b  Notice for roll-your-own tobacco.

    (a) Product designation. Before removal subject to tax, roll-your-
own tobacco must have adequately imprinted on, or on a label securely 
affixed to, the package, the designation ``roll-your-own tobacco'' or 
``cigarette tobacco'' or ``Tax Class J.''
    (b) Product weight. Before removal subject to tax, roll-your-own 
tobacco must have a clear statement of the actual weight in pounds and 
ounces of the product in the package. This statement must be adequately 
imprinted on,

[[Page 82]]

or on a label securely affixed to, the package.

(Approved by the Office of Management and Budget under control number 
1512-0502)

[T.D. ATF-429, 65 FR 57547, Sept. 25, 2000]



Sec. 275.72c  Package use-up rule.

    (a) An importer must have used such packaging for roll-your-own 
tobacco before January 1, 2000.
    (b) An importer of roll-your-own tobacco may continue to place roll-
your-own tobacco in packages that do not meet the marking requirements 
of Sec. 275.72b(b) until April 1, 2000.
    (c) An importer of roll-your-own tobacco may continue to place roll-
your-own tobacco in packages that do not meet the requirements of 
Sec. 275.72b(a) until October 1, 2000.

[T.D. ATF-427, 65 FR 40051, June 29, 2000]



Sec. 275.73  Notice for cigars.

    Before removal subject to internal revenue tax, every package of 
cigars, except as provided in Sec. 275.75, shall have adequately 
imprinted on it, or on a label securely affixed to it--
    (a) The designation ``cigars'';
    (b) The quantity of cigars contained in the package; and
    (c) For small cigars, the classification of the product for tax 
purposes (i.e., either ``small'' or ``little'').

(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))

[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981]



Sec. 275.74  Notice for cigarettes.

    Every package of cigarettes, except as provided in Sec. 275.75, 
shall, before removal subject to internal revenue tax, have adequately 
imprinted thereon, or on a label securely affixed thereto, the 
designation ``cigarettes'', the quantity of such product contained 
therein; and the classification for tax purposes, i.e., for small 
cigarettes either ``small'' or ``Class A'', and for large cigarettes, 
either ``large'' or ``Class B''.

(72 Stat. 1422; 26 U.S.C. 5723)

[26 FR 8192, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.75  Exemptions.

    The provisions of this subpart requiring that tobacco products and 
cigarette papers and tubes be put up in packages and that proper notice 
be placed on such packages shall not apply to imported tobacco products 
and cigarette papers and tubes authorized to be released from customs 
custody, without payment of internal revenue tax, pursuant to 
Sec. 275.50, and shall not apply to tobacco products imported in 
passengers' baggage, or by mail where the value does not exceed $250, 
where such products are solely for the personal consumption of the 
importer or for disposition as his bona fide gift.

(72 Stat. 1422; 26 U.S.C. 5723)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



  Subpart F--Tobacco Products and Cigarette Papers and Tubes, Imported 
                  Into or Returned to the United States



Sec. 275.81  Taxpayment.

    (a) General. The provisions of this section apply to tobacco 
products, cigarette papers, and cigarette tubes upon which internal 
revenue tax is payable, and which are imported into the United States 
from a foreign country or are brought into the United States from Puerto 
Rico, the Virgin Islands, or a possession of the United States. For 
provisions relating to the importation of previously exported tobacco 
products and cigarette papers and tubes, see section 275.82.
    (b) Method of payment. Except in the case of articles imported or 
brought into the United States under Secs. 275.85 and 275.85a, the 
internal revenue tax must be determined and paid to the Port Director of 
Customs before the tobacco products, cigarette papers, or cigarette 
tubes are removed from customs custody. The tax must be paid on the 
basis of a return on the customs form or by authorized electronic 
transmission by which the tobacco products, cigarette papers, or 
cigarette tubes are duty and tax paid to Customs.
    (c) Required information. When tobacco products, cigarette papers, 
or

[[Page 83]]

cigarette tubes enter the United States for consumption, or when they 
are removed for consumption, the importer must include on the customs 
form or authorized electronic transmission the following internal 
revenue tax information.
    (1) For cigarette papers: For cigarette papers imported on or after 
January 1, 2000, the importer will show the total number of cigarette 
papers, the rate of tax, and the amount of tax due. For cigarette papers 
imported prior to January 1, 2000, the importer will show the number of 
books or sets, the number of papers in each book or set, the rate of 
tax, and the amount of tax due.
    (2) For cigarette tubes: The importer will show the number of tubes, 
the rate of tax, and the tax due.
    (3) For cigarettes: The importer will show whether the cigarettes 
are small (class A) or large (class B), the number of cigarettes, the 
rate of tax, and the tax due.
    (4) For cigars. The importer will show:
    (i) The number imported under each HTS item number;
    (ii) For large cigars with a sale price of not more than $235.294 
per thousand, the number and total sale price of such cigars;
    (iii) For large cigars with a sale price of more than $235.294 per 
thousand, the number of cigars;
    (iv) The applicable tax rate, as specified by Sec. 275.31; and
    (v) The tax due.
    (5) For smokeless tobacco: The importer will show whether the 
product is chewing tobacco or snuff, the number of pounds and ounces, 
the rate of tax and the tax due.
    (6) For pipe tobacco: The importer will show the designation ``pipe 
tobacco'' or ``Tax Class L,'' the number of pounds and ounces, the rate 
of tax and the tax due.
    (7) For roll-your-own tobacco: The importer will show the 
designation ``roll-your-own'' or ``Tax Class J'', the number of pounds 
and ounces, the rate of tax and the amount of tax due.
    (d) Exceptions. The provisions of this section shall not apply to:
    (1) Tobacco products, cigarette papers, or cigarette tubes released 
from customs custody and transferred in bond to a U.S. manufacturer of 
tobacco products or cigarette papers and tubes (see Secs. 275.85, 
275.85a, or 275.135);
    (2) Puerto Rican products on which the tax is prepaid or deferred 
(see subpart G); and
    (3) Tax payments of cigars from class 6, customs bonded 
manufacturing warehouses (see Sec. 275.151).

(68A Stat. 907, as amended (26 U.S.C. 7652); sec. 202, Pub. L. 85-859, 
72 Stat. 1417 (26 U.S.C. 5703))

[T.D. ATF-27, 41 FR 23951, June 14, 1976, as amended by T.D. ATF-40, 42 
FR 5005, Jan. 26, 1977; T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-246, 52 FR 669, Jan. 8, 
1987; T.D. ATF-284, 54 FR 12190, Mar. 24, 1989; T.D. ATF-289, 54 FR 
48841, Nov. 27, 1989; T.D. ATF-307, 55 FR 52744, Dec. 21, 1990: T.D. 
ATF-421, 64 FR 71924, Dec. 22, 1999; T.D. ATF-424, 64 FR 71932, Dec. 22, 
1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422a, 65 FR 
15059, Mar. 21, 2000]

 Release From Customs Custody of Tobacco Products and Cigarette Papers 
            and Tubes Without Payment of Tax or Certain Duty



Sec. 275.82  Restrictions on tobacco products labeled for export.

    (a) The provisions of this section apply to tobacco products and 
cigarette papers and tubes manufactured in the United States and labeled 
for exportation under parts 44 and 270 of this chapter.
    (b) Articles described in paragraph (a) of this section may be 
transferred to or removed from the premises of a manufacturer or an 
export warehouse proprietor only if such articles are being transferred 
or removed without tax as provided in this part.
    (c) Articles described in paragraph (a) of this section may only be 
imported or brought into the United States, after their exportation, 
under the provisions of 26 U.S.C. 5704(d), by release from Customs 
custody for delivery to the original manufacturer of such tobacco 
products or cigarette papers or tubes or to the proprietor of an export 
warehouse authorized by such manufacturer to receive such articles. 
These products are transferred in bond and are released from Customs 
custody without payment of that part of the duty attributable to 
internal revenue tax.

[[Page 84]]

    (d) Articles described in paragraph (a) of this section that are not 
put up in packages may be imported or brought into the United States 
under 26 U.S.C. 5704(c) by release from Customs custody without payment 
of tax for delivery to the original manufacturer of such articles. 
However, because such articles are also eligible for release under 26 
U.S.C. 5704(d), such articles will be treated as though released under 
section 5704(d), due to the penalty provisions in section 5761(c).
    (e) Articles described in paragraph (a) of this section may not be 
sold or held for sale for domestic consumption in the United States 
unless such articles are removed from their export packaging and 
repackaged by the original manufacturer into new packaging that does not 
contain an export label. The new packages, marks and notices must 
conform to the requirements of 27 CFR part 270.
    (f) The provisions of this section shall apply to articles labeled 
for export even if the packaging or the appearance of such packaging to 
the consumer of such articles has been modified or altered by a person 
other than the original manufacturer so as to remove or conceal or 
attempt to remove or conceal (including by placement of a sticker over) 
any export label.
    (g) For purposes of this section, an article is labeled for export 
or contains an export label if it bears the mark, label, or notice 
required by Sec. 44.185 of this chapter.
    (h) For purposes of this section, references to exportation shall be 
treated as including a reference to shipment to the Commonwealth of 
Puerto Rico.
    (i) The provisions of this section do not apply to any person who, 
when entering U.S. manufactured tobacco products labeled for export 
under parts 44 and 270 of this chapter, claims and is granted an 
exemption from duty and tax for such products under chapter 98 of the 
Harmonized Tariff Schedule of the United States. The quantity of tobacco 
products entered may not exceed the quantity limit imposed on such 
products under the applicable tariff provision. A traveler claiming an 
exemption under this subsection upon arrival at the border may 
voluntarily relinquish to the U. S. Customs Service at the time of entry 
any excess of such quantity without incurring the penalty under section 
Sec. 275.83.
    (j) For civil penalties and forfeiture provisions related to 
violations of this section, see Sec. 275.83. For a criminal penalty 
applicable to any violation of this section see 26 U.S.C. 5762(b).

[T.D. ATF-465, 66 FR 45618, Aug. 29, 2001]



Sec. 275.83  Penalties and forfeiture for products labeled or shipped for export.

    Except for the return of exported products that are specifically 
authorized under Sec. 275.82(b) and (c):
    (a) Every person who sells, relands, or receives within the 
jurisdiction of the United States any tobacco products or cigarette 
papers or tubes which have been labeled or shipped for exportation under 
parts 44 and 270 of this chapter;
    (b) Every person who sells or receives such relanded tobacco 
products or cigarette papers or tubes; and,
    (c) Every person who aids or abets in such selling, relanding, or 
receiving, shall, in addition to the tax and any other penalty provided 
for in title 26 U.S.C., be liable for a penalty equal to the greater of 
$1,000 or 5 times the amount of the tax imposed by title 26 U.S.C. All 
tobacco products and cigarette papers and tubes relanded within the 
jurisdiction of the United States shall be forfeited to the United 
States and destroyed. All vessels, vehicles and aircraft used in such 
relanding or in removing such products, papers, and tubes from the place 
where relanded, shall be forfeited to the United States.
    (d) The provisions of this section do not apply to any person who, 
when entering U.S. manufactured tobacco products labeled for export, 
claims and is granted an exemption from duty and tax for such products 
under chapter 98 of the Harmonized Tariff Schedule of the United States. 
The quantity of tobacco products entered may not exceed the quantity 
limit imposed on such products under the applicable tariff provision. A 
traveler claiming an exemption under this subsection upon arrival at the 
border may voluntarily relinquish to the U. S. Customs Service at the 
time of entry any excess of such quantity without incurring the penalty 
under this section.

[[Page 85]]

    (e) For purposes of this section, references to exportation shall be 
treated as including a reference to shipment to the Commonwealth of 
Puerto Rico.

[T.D. ATF-465, 66 FR 45619, Aug. 29, 2001]



Sec. 275.85  Release from customs custody of imported tobacco articles.

    (a) The provisions of this section apply only to tobacco products, 
cigarette papers, and cigarettes tubes, which are not put up in 
packages, i.e., not placed by the manufacturer or importer in packages 
in which the products will be sold to consumers. Tobacco products 
manufactured in a foreign country, the Virgin Islands, or a possession 
of the United States may be released by the Port Director of Customs or 
authorized customs officer from customs custody, without payment of 
internal revenue tax, for transfer to the factory of any manufacturer of 
tobacco products under the internal revenue bond of the manufacturer to 
whom such articles are released. Cigarette papers and tubes manufactured 
in a foreign country, the Virgin Islands, or a possession of the United 
States may be released by the Port Director of Customs or authorized 
customs officer from customs custody, without payment of internal 
revenue tax, for transfer, under the internal revenue bond of the 
manufacturer to whom such articles are released, to the factory of a 
manufacturer of cigarette papers and tubes; or a manufacturer of tobacco 
products solely for use in the manufacture of cigarettes. Releases under 
this section must be in accordance with Sec. 275.86: Provided, however, 
that in the case of products exported from the Virgin Islands, in order 
for a manufacturer of tobacco products or a manufacturer of cigarette 
papers and tubes to remove such products from customs custody in the 
United States under the manufacturer's internal revenue bond without 
payment of internal revenue tax, the manufacturer must file an extension 
of coverage of the internal revenue bond on ATF Form 2105, and receive a 
notice of approval from the appropriate ATF officer. The extension of 
coverage must be executed by the principal and the surety and must be in 
the following form:

    ``Whereas the purpose of this extension is to bind the obligors for 
the purpose of the tax imposed by 26 U.S.C. 7652(b), on tobacco products 
and tubes exported from the Virgin Islands and removed from customs 
custody in the United States without payment of internal revenue tax, 
for delivery to the principal on said bond.''
    ``Now, therefore, the said bond is further specifically conditioned 
that the principal named therein must pay all taxes imposed by 26 U.S.C. 
7652(b) plus penalties, if any, and interest, for which he may become 
liable with respect to these products exported from the Virgin Islands 
and removed from customs custody in the United States without payment of 
internal revenue tax thereon, and must comply with all provision of law 
and regulations with respect thereto.''

    (b) Articles received into the factory of a manufacturer under the 
provision of this section are subject to the provisions of part 40 of 
this chapter.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]



Sec. 275.85a  Release from customs custody of returned articles.

    (a) Domestically produced tobacco products (classifiable under item 
9801.00.80 of the Harmonized Tariff Schedule of the United States, 19 
U.S.C. 1202) exported from and returned to the United States without 
change to the product or the shipping container may be released, under 
the bond of the manufacturer or export warehouse proprietor to whom such 
articles are released, from customs custody in the United States without 
payment of that part of the duty attributable to the internal revenue 
tax for delivery to the factory of any tobacco products manufacturer or 
to the permit premises of an export warehouse proprietor.
    (b) Domestically produced cigarette papers and tubes (classifiable 
under item 9801.00.80 of the Harmonized Tariff Schedule of the United 
States, 19 U.S.C. 1202) exported from and returned to the United States 
without change to the product or the shipping container may be released 
from customs custody in the United States without payment of that part 
of the duty attributable to the internal revenue tax for delivery, under 
the bond of the manufacturer to whom such articles are released, to the 
factory of:

[[Page 86]]

    (1) A manufacturer of cigarette papers and tubes; or
    (2) A manufacturer of tobacco products solely for use in the 
manufacture of cigarettes.
    (c) Releases under this section must be in accordance with the 
procedures set forth in Sec. 275.86. Once released, the tobacco products 
and cigarette papers and tubes will be subject to the tax and all other 
provisions of 26 U.S.C. chapter 52, and, as applicable, subject to the 
provisions of the regulations in part 40 of this chapter as if they had 
not been exported or otherwise removed from internal revenue bond.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]



Sec. 275.86  Procedure for release.

    (a) Every manufacturer of tobacco products and cigarette papers and 
tubes and every export warehouse proprietor who desires to obtain the 
release of tobacco products and cigarette papers and tubes from customs 
custody, without payment of internal revenue tax, under its internal 
revenue bond, as provided in Secs. 275.85 or 275.85a, must prepare a 
notice of release, Form 5200.11, in triplicate, and file the three 
copies of the form with the appropriate ATF officer. The appropriate ATF 
officer will not certify Form 5200.11 covering the release of tobacco 
products and cigarette papers and tubes unless the manufacturer is 
authorized, under part 40 of this chapter, to receive, without payment 
of tax, the kinds of articles set forth in the form.
    (b) Importers who are either manufacturers of tobacco products and 
cigarette papers and tubes or export warehouse proprietors, or their 
authorized agents, who request the release of tobacco products or 
cigarette papers and tubes from customs custody in the United States 
under this section, using customs electronic filing procedures, must not 
request such release until they have received the ATF Form 5200.11 
certified by the appropriate ATF officer. Once Customs releases the 
tobacco products or cigarette papers and tubes in accordance with 19 CFR 
Part 143, Customs Directives, and any other applicable instructions, the 
importer will send a copy of the ATF Form 5200.11 along with a copy of 
the electronic filing and customs release to the appropriate ATF officer 
at the address shown thereon. The importer will retain one copy of the 
ATF Form 5200.11 to meet ATF recordkeeping requirements and one copy to 
meet customs recordkeeping requirements.
    (c) Importers or their authorized agents requesting release of 
tobacco products or cigarette papers and tubes from customs custody in 
the United States under any other authorized procedure will submit all 
copies of the ATF Form 5200.11 to the appropriate customs officer along 
with their request for release. The customs officer will verify that the 
ATF Form 5200.11 has been certified by the appropriate ATF officer and 
return all copies to the importer or the importer's authorized 
representative.
    (d) Once Customs releases the tobacco products or cigarette papers 
and tubes in accordance with 19 CFR Part 143, Customs Directives, and 
any other applicable instructions, the importer will send a copy of the 
ATF Form 5200.11 along with a copy of the customs release to the 
appropriate ATF office at the address shown thereon. The importer will 
retain one copy of the ATF Form 5200.11 to meet ATF recordkeeping 
requirements and one copy to meet customs recordkeeping requirements.

(72 Stat. 1418, as amended, 1423, as amended; 26 U.S.C. 5704, 5741)

[T.D. ATF-422, 64 FR 71950, Dec. 22, 1999]



Subpart G--Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States



Sec. 275.101  General.

    (a) Tobacco products and cigarette papers and tubes manufactured in 
Puerto Rico which are brought into the United States and withdrawn for 
consumption or sale are subject to the tax imposed by 26 U.S.C. 7652(a), 
at the rates set forth in 26 U.S.C. 5701.
    (b) The excise taxes collected on tobacco products and cigarette 
papers and tubes manufactured in Puerto Rico

[[Page 87]]

are covered into the Treasury of Puerto Rico. Tobacco products and 
cigarette papers and tubes are considered as manufactured in Puerto Rico 
for purposes of 26 U.S.C. 7652(a)(3) if the sum of the cost or value of 
the materials produced in Puerto Rico, plus the direct costs of 
processing operations performed in Puerto Rico, equals or exceeds 50 
percent of the value of the product when it is brought into the United 
States.
    (c) The excise tax on tobacco products and cigarette papers and 
tubes of Puerto Rican manufacture may be prepaid in Puerto Rico prior to 
shipment of such articles to the United States in accordance with 
Sec. 275.105. In the case of tobacco products such tax may be paid in 
Puerto Rico on the basis of a semi-monthly return in accordance with the 
applicable provisions of this subpart.

(68A Stat. 907, as amended, 72 Stat. 1417, 1418, as amended (26 U.S.C. 
7652, 5703, 5704))

[T.D. ATF-206, 50 FR 15888, Apr. 23, 1985, as amended by T.D. ATF-232, 
51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. 
ATF-246, 52 FR 669, Jan. 8, 1987; T.D. ATF-422, 64 FR 71950, Dec. 22, 
1999]

   Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette 
                            Papers and Tubes



Sec. 275.105  Prepayment of tax.

    To prepay, in Puerto Rico, the internal revenue tax imposed by 26 
U.S.C. 7652(a), on tobacco products and cigarette paper and tubes of 
Puerto Rican manufacture which are to be shipped to the United States, 
the shipper must file, or cause to be filed, a tax return, ATF Form 
5000.25, with full remittance of tax which will become due on such 
tobacco products and cigarette papers and tubes.

(Approved by the Office of Management and Budget under control number 
1512-0497)

[T.D. ATF-444, 66 FR 13850, Mar. 8, 2001]



Sec. 275.106  Examination and record of shipment by taxpayer.

    (a) Shipments other than noncommercial mail shipment. The taxpayer 
will ensure that the tax has been prepaid on the tobacco products and 
cigarette papers and tubes in each shipment. The taxpayer will identify 
the tobacco products or cigarette papers or tubes on the bill of lading 
or similar record to accompany the shipment with the following 
information:
    (1) The marks and numbers on shipping containers;
    (2) The number of containers;
    (3) The kind of taxable article and the rate of tax, as specified by 
275.30 through 275.35;
    (4) The number of small cigarettes, large cigarettes or small cigars 
to be shipped;
    (5) The number and total sale price of large cigars with a price of 
not more than $235.294 per thousand to be shipped;
    (6) The number of large cigars with a sale price of more than 
$235.294 per thousand to be shipped;
    (7) The pounds and ounces of chewing tobacco or snuff to be shipped;
    (8) The pounds and ounces of pipe tobacco or roll-your-own tobacco 
to be shipped;
    (9) The number of cigarette papers or tubes to be shipped;
    (10) The amount of the tax paid on such articles under the 
provisions of this subpart; and
    (11) The name and address of the consignee in the United States to 
whom such products are being shipped. The taxpayer will note such bills 
of lading or similar records to identify the particular ATF Form 5000.25 
on which taxes have been prepaid.
    (b) Noncommercial mail shipments. Noncommercial mail shipments of 
tobacco products and cigarette papers and tubes to the United States are 
exempt from the provisions of paragraph (a) of this section, except that 
the taxpayer will provide a copy of the ATF Form 5000.25 upon request of 
an appropriate ATF officer.

(Approved by the Office of Management and Budget under control number 
1512-0560)

[T.D. ATF-444, 66 FR 13850, Mar. 8, 2001]



Secs. 275.107-275.108  [Reserved]

       Deferred Payment of Tax in Puerto Rico on Tobacco Products



Sec. 275.109  Bond required for deferred taxpayment.

    Where a manufacturer of tobacco products in Puerto Rico desires to

[[Page 88]]

defer payment in Puerto Rico of the internal revenue tax imposed by 26 
U.S.C. 7652(a), on tobacco products of Puerto Rican manufacture coming 
into the United States, he shall file a bond, Form 2986, with the 
regional director (compliance), in accordance with the provisions of 
this subpart. Such bond shall be conditioned on the payment, at the time 
and in the manner prescribed in this subpart, of the full amount of tax 
computed under the provisions of this subpart with respect to tobacco 
products which are released for shipment to the United States on 
computation of tax. All taxes which are computed under the provisions of 
this subpart shall be chargeable against the bond, until such taxes are 
paid, as provided in Sec. 275.112. The bond shall show the location of 
the factory from which the tobacco products to which it relates are to 
be shipped.

[T.D. 6871, 31 FR 43, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986; T.D. ATF-251, 52 FR 19340, May 22, 1987]



Sec. 275.110  Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Where tobacco products or cigarette papers or tubes are to be 
shipped to the United States involving deferred taxpayment, the bonded 
manufacturer must calculate the tax from the information contained in 
the bill of lading or a similar record. The bonded manufacturer will 
identify each shipment on such record with the following information:
    (a) The marks and numbers on shipping containers;
    (b) The number of containers;
    (c) The kind of taxable article and the rate of tax as specified in 
275.30 through 275.35;
    (d) The number of small cigarettes, large cigarettes or small cigars 
to shipped;
    (e) The number and total sale price of large cigars with a price of 
not more than $235.294 per thousand to be shipped;
    (f) The number of large cigars with a sale price of more than 
$235.294 per thousand to be shipped;
    (g) The pounds and ounces of chewing tobacco or snuff to be shipped;
    (h) The pounds and ounces of pipe tobacco or roll-your-own tobacco 
to be shipped;
    (i) The number of cigarette papers or tubes;
    (j) The amount of the tax to be paid on such articles under the 
provisions of this subpart; and
    (k) The name and address of the consignee in the United States to 
whom such products are being shipped. The date of completing such record 
will be treated as the date of computation of the tax. Tobacco products 
or cigarette papers or tubes may be shipped to the United States in 
accordance with the provisions of this section only after computation of 
the tax.

(Approved by the Office of Management and Budget under control number 
1512-0560)

[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]



Sec. 275.111  Agreement to Pay Tax.

    Upon shipment of tobacco products and cigarette papers or tubes the 
bonded manufacturer agrees:
    (a) To pay the tax on the shipment;
    (b) That there is no default in payment of tax chargeable against 
the manufacturer's bond on ATF Form 2986 (5210.12); and
    (c) That the amount of the manufacturer's bond is sufficient or in 
the maximum penal sum to cover the tax due on the shipment.

[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]



Sec. 275.112  Tax return.

    The internal revenue taxes imposed by 26 U.S.C. 7652(a), with 
respect to tobacco products manufactured in Puerto Rico and shipped to 
the United States on computation of tax under the provisions of this 
subpart shall be paid on the basis of a semimonthly tax return. The 
bonded manufacturer of such products shall prepare ATF Form 5000.25 in 
duplicate, and file the original with the Chief, Puerto Rico Operations, 
and maintain one copy for the file for each semimonthly return period. 
The bonded manufacturer shall execute the return, ATF Form 5000.25, 
under the penalties of perjury. He shall file a return for each return 
period at the time specified in Sec. 275.114, regardless of whether

[[Page 89]]

tax is due for that return period. However, where the Regional Director 
(compliance), Bureau of Alcohol, Tobacco and Firearms, Atlanta, GA, 
grants specific authorization, the bonded manufacturer need not file a 
tax return during the term of such authorization for any period in which 
tax liability was not incurred under the provisions of this subpart.

(Approved by the Office of Management and Budget under control number 
1512-0497)

[T.D. ATF-40, 42 FR 5006, Jan. 26, 1977, as amended by T.D. ATF-125, 48 
FR 2123, Jan. 18, 1983; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 
1987; T.D. ATF-277, 53 FR 45269, Nov. 9, 1988]



Sec. 275.113  Return periods.

    Except as provided by Sec. 275.114, the periods to be covered in the 
semimonthly tax returns shall be from the 1st day through the 15th day 
of each month, and from the 16th day through the last day of each month.

[T.D. ATF-365, 60 FR 33675, June 28, 1995]



Sec. 275.114  Time for filing.

    (a) General rule. Semimonthly tax returns under this subpart shall 
be filed by the bonded manufacturer, for each return period, not later 
than the 14th day after the last day of the return period, except as 
provided by paragraph (b) of this section. The tax shall be paid in full 
by remittance at the time the return is filed as prescribed in 
Sec. 275.115 or Sec. 275.115a.
    (b) Special rule for taxes due for the month of September (effective 
after December 31, 1994). (1) The second semimonthly period for the 
month of September shall be divided into two payment periods, from the 
16th day through the 26th day, and from the 27th day through the 30th 
day. The bonded manufacturer shall file a return on Form 5000.25, and 
make remittance, for the period September 16-26, no later than September 
29. The bonded manufacturer shall file a return on Form 5000.25, and 
make remittance, for the period September 27-30, no later than October 
14.
    (2) Taxpayment not by electronic fund transfer. In the case of taxes 
not required to be remitted by electronic fund transfer as prescribed by 
Sec. 275.115a, the second semimonthly period of September shall be 
divided into two payment periods, from the 16th day through the 25th 
day, and the 26th day through the 30th day. The bonded manufacturer 
shall file a return on Form 5000.25, and make remittance, for the period 
September 16-25, no later than September 28. The bonded manufacturer 
shall file a return on Form 5000.25, and make remittance, for the period 
September 26-30, no later than October 14.
    (3) Amount of payment: Safe harbor rule. (i) Taxpayers are 
considered to have met the requirements of paragraph (b)(1) of this 
section, if the amount paid no later than September 29 is not less than 
11/15 (73.3 percent) of the tax liability incurred for the semimonthly 
period beginning on September 1 and ending on September 15, and if any 
underpayment of tax is paid by October 14.
    (ii) Taxpayers are considered to have met the requirements of 
paragraph (b)(2) of this section, if the amount paid no later than 
September 28 is not less than 2/3rds (66.7 percent) of the tax liability 
incurred for the semimonthly period beginning on September 1 and ending 
on September 15, and if any underpayment of tax is paid by October 14.
    (4) Last day for payment. If the required due date for taxpayment 
for the periods September 16-25 or September 16-26 as applicable, falls 
on a Saturday or legal holiday, the return and remittance shall be due 
on the immediately preceding day. If the required due date falls on a 
Sunday, the return and remittance shall be due on the immediately 
following day.
    (c) Postmark. If the return, and remittance as the case may be, are 
delivered by U.S. Mail to the office of the Chief, Puerto Rico 
Operations, the date of the official postmark of the U.S. Postal Service 
stamped on the cover in which the return, and remittance as the case may 
be, were mailed shall be treated as the date of delivery.
    (d) Weekends and holidays. Except as provided in paragraph (b)(4) of 
this section, if the due date falls on a Saturday, Sunday, or legal 
holiday, the return and remittance shall be due on

[[Page 90]]

the immediately preceding day which is not a Saturday, Sunday, or legal 
holiday.

(Approved by the Office of Management and Budget under control number 
1512-0467)

[T.D. ATF-246, 52 FR 669, Jan. 8, 1987, as amended by T.D. ATF-251, 52 
FR 19340, May 22, 1987; T.D. ATF-365, 60 FR 33675, June 28, 1995; T.D. 
ATF-444, 66 FR 13851, Mar. 8, 2001]



Sec. 275.114a  Qualification for extended deferral.

    Note: This section applies only to removals made before January 1, 
1983.
    (a) Bonded manufacturers with bonds executed before September 1, 
1973. Bonded manufacturers with bonds on Form 2936 executed before 
September 1, 1973, who desire to file returns under this subpart with 
benefit of the extended deferral permitted by Sec. 275.114 shall file 
with the regional director (compliance) an extension of coverage of bond 
on Form 2105. Such extension of coverage shall identify the particular 
bond to which it applies and shall contain a statement of purpose as 
follows:

    To continue in effect said bond (including all extensions or 
limitations of terms and conditions previously consented to and 
approved) notwithstanding that the time for payment of the tax may be 
deferred by the extended deferral period permitted by regulations in 27 
CFR 275.114.


If the bond on Form 2986 is in an amount insufficient to cover an 
extended deferral period, according to the requirements of Sec. 275.121, 
the bonded manufacturer must either file a new bond or file a 
strengthening bond to increase the total amount of the bonds then in 
force to a sufficient amount.
    (b) Bonded manufacturers with bonds executed after September 1, 
1973. Bonded manufacturers operating under original or superseding bonds 
executed after September 1, 1973, are automatically qualified for the 
extended deferral permitted by Sec. 275.114 (unless found in default as 
provided in Sec. 275.116). Such bonds must be executed in an amount 
sufficient to cover an extended deferral period, according to the 
requirements of Sec. 275.121.
    (c) Commencement of extended deferral. Bonded manufacturers may file 
returns with benefit of extended deferral only after the applicable 
bonds and extensions of coverage required by this section have been 
filed with and approved by the regional director (compliance).

(68A Stat. 847, as amended, 907, as amended; 26 U.S.C. 7101, 7652(a); 26 
U.S.C. 7805)

[T.D. ATF-5, 38 FR 19688, July 23, 1973. Redesignated at 40 FR 16835, 
Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; 
T.D. ATF-125, 48 FR 2123, Jan. 18, 1983; T.D. ATF-251, 52 FR 19340, May 
22, 1987]



Sec. 275.115  Remittance with return.

    Remittance of the full amount of internal revenue tax computed 
during the return period shall accompany the return, except as 
prescribed in Sec. 275.115a. Such remittance may be in any form the 
Chief, Puerto Rico Operations is authorized to accept under the 
provisions of Sec. 70.61 of this chapter (Payment by check or money 
order) and which is acceptable to that officer. In paying the tax, a 
fractional part of a cent shall be disregarded unless it amounts to one-
half cent or more, in which case it shall be increased to one cent.

(Aug. 16, 1954, Ch. 736, 68A Stat. 778 (26 U.S.C. 6313) Aug. 16, 1954, 
ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 
Stat. 391 (26 U.S.C. 6301))

[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-77, 46 
FR 3009, Jan. 13, 1981; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. 
ATF-301, 55 FR 47658, Nov. 14, 1990]



Sec. 275.115a  Payment of tax by electronic fund transfer.

    (a) General. (1) Each taxpayer who was liable, during a calendar 
year, for a gross amount equal to or exceeding five million dollars in 
taxes on tobacco products, cigarette papers, and cigarette tubes 
combining tax liabilities incurred under this part and part 40 of this 
chapter, shall use a commercial bank in making payment by electronic 
fund transfer (EFT) of taxes on tobacco products, cigarette papers, and 
cigarette tubes during the succeeding calendar year. Payment of taxes on 
tobacco products, cigarette papers, and cigarette tubes by cash, check, 
or money order, as described in Sec. 275.115, is not authorized for a 
taxpayer who is required, by this section, to make remittances by EFT. 
For purposes of this

[[Page 91]]

section, the dollar amount of tax liability is defined as the gross tax 
liability of all taxes which are paid in accordance with this subpart, 
taxable withdrawals from premises in the United States, and importations 
during the calendar year, without regard to any drawbacks, credits, or 
refunds, for all premises from which such activities are conducted by 
the taxpayer. Overpayments are not taken into account in summarizing the 
gross tax liability.
    (2) For the purposes of this section, a taxpayer includes a 
controlled group of corporations, as defined in 26 U.S.C. 1563, and 
implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except 
that the words ``at least 80 percent'' shall be replaced by the words 
``more than 50 percent'' in each place it appears in subsection (a) of 
26 U.S.C. 1563, as well as in the implementing regulations. Also, the 
rules for a ``controlled group of corporations'' apply in a similar 
fashion to groups which include partnerships and/or sole 
proprietorships. If one entity maintains more than 50% control over a 
group consisting of corporations and one, or more, partnerships and/or 
sole proprietorships, all of the members of the controlled group are one 
taxpayer for the purpose of determining who is required to make 
remittances by EFT.
    (3) A taxpayer who is required by this section to make remittances 
by EFT, shall make a separate EFT remittance and file a separate tax 
return for each factory which tobacco products, or cigarette papers, or 
cigarette tubes are withdrawn upon determination of tax.
    (b) Requirements. (1) On or before January 10 of each calendar year, 
except for a taxpayer already remitting the tax by EFT, each taxpayer 
who was liable for a gross amount equal to or exceeding five million 
dollars in taxes on tobacco products, cigarette papers, and cigarette 
tubes combining tax liabilities incurred under this part and part 40 of 
this chapter during the previous calender year, shall notify, in 
writing, the regional director (compliance), for each region in which 
taxes are paid. The notice shall be an agreement to make remittances by 
EFT.
    (2) For each return filed in accordance with this part, the taxpayer 
shall direct the taxpayer's bank to make an electronic fund transfer in 
the amount of the taxpayment to the Treasury Account as provided in 
paragraph (e) of this section. The request shall be made to the bank 
early enough for the transfer to be made to the Treasury Account by no 
later than the close of business on the last day for filing the return, 
prescribed in Sec. 275.105 or Sec. 275.114. The request shall take into 
account any time limit established by the bank.
    (3) If a taxpayer was liable for less than five million dollars in 
taxes on tobacco products, cigarette papers, and cigarette tubes during 
the preceding calendar year, the taxpayer may choose either to continue 
remitting the tax as provided in this section or to remit the tax with 
the return as prescribed by Sec. 275.115. On the first return on which 
the taxpayer chooses to discontinue remitting the tax by EFT and to 
begin remitting the tax with the tax return, the taxpayer shall notify 
the regional director (compliance) by attaching a written notification 
to the tax return, stating that no taxes are due by EFT, because the tax 
liability during the preceding calendar year was less than five million 
dollars, and that the remittance shall be filed with the tax return.
    (c) Remittance. (1) Each taxpayer shall show on the tax return, 
information about remitting the tax for that return by EFT and shall 
file the return with the Chief, Puerto Rico Operations.
    (2) Remittances shall be considered as made when the taxpayment by 
electronic fund transfer is received by the Treasury Account. For 
purposes of this section, a taxpayment by electronic fund transfer shall 
be considered as received by the Treasury Account when it is paid to a 
Federal Reserve Bank.
    (3) When the taxpayer directs the bank to effect an electronic fund 
transfer message as required by paragraph (b)(2) of this section, any 
transfer data record furnished to the taxpayer, through normal banking 
procedures, will serve as the record of payment, and shall be retained 
as part of required records.
    (d) Failure to make a taxpayment by EFT. The taxpayer is subject to 
a penalty imposed by 26 U.S.C. 5761, 6651, or 6656, as applicable, for 
failure to make a taxpayment by EFT on or before the

[[Page 92]]

close of business on the prescribed last day for filing.
    (e) Procedure. Upon the notification required under paragraph (b)(1) 
of this section, the appropriate ATF officer will issue to the taxpayer 
an ATF Procedure entitled, Payment of Tax by Electronic Fund Transfer. 
This publication outlines the procedure a taxpayer is to follow when 
preparing returns and EFT remittances in accordance with this part.

(Approved by the Office of Management and Budget under Control Number 
1512-0457)

(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302); 
sec. 202, Pub. L. 85-859, 72 Stat. 1417, as amended (26 U.S.C. 5703))

[T.D. ATF-185, 49 FR 37583, Sept. 25, 1984, as amended by T.D. ATF-232, 
51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-245, 52 FR 534, Jan. 7, 1987; T.D. ATF-251, 52 FR 19340, May 22, 
1987; T.D. ATF-262, 52 FR 47560, Dec. 15, 1987; T.D. ATF-277, 53 FR 
45269, Nov. 9, 1988; T.D. ATF-384, 61 FR 54095, Oct. 17, 1996; T.D. ATF-
422, 64 FR 71951, Dec. 22, 1999]



Sec. 275.116  Default.

    Where a check or money order tendered with a semimonthly return for 
payment of internal revenue tax under the provisions of this subpart is 
not paid on presentment, where a bonded manufacturer fails to remit with 
the semimonthly return the full amount of tax due thereunder, or where a 
bonded manufacturer is otherwise in default in payment of tax under the 
provisions of this subpart, he shall not ship tobacco products to the 
United States on computation of tax, until the regional director 
(compliance) finds that the revenue will not be jeopardized by deferred 
payment of tax under the provisions of this subpart.

[T.D. 6871, 31 FR 44, Jan 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 
1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-
243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987]



Secs. 275.117-275.118  [Reserved]



Sec. 275.119  Corporate surety.

    (a) Surety bonds, required under the provisions of this subpart, may 
be given only with corporate sureties holding certificates of authority 
from the Secretary of the Treasury as acceptable sureties on Federal 
bonds. Limitations concerning corporate sureties are prescribed by the 
Secretary in the current revision of Treasury Department Circular No. 
570 (Companies Holding Certificates of Authority as Acceptable Sureties 
on Federal Bonds and as Acceptable Reinsuring Companies). The surety 
shall have no interest whatever in the business covered by the bond.
    (b) Treasury Department Circular No. 570 is published in the Federal 
Register annually as of the first workday of July. As they occur, 
interim revisions of the circular are published in the Federal Register. 
Copies may be obtained from the Audit Staff, Bureau of Government 
Financial Operations, Department of the Treasury, Washington, DC 20226.

(July 30, 1947, ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7))

[T.D. ATF-92, 46 FR 46922, Sept. 23, 1981]



Sec. 275.120  Deposit of securities in lieu of corporate surety.

    In lieu of corporate surety, the manufacturer of tobacco products in 
Puerto Rico may pledge and deposit, as security for his bond, securities 
which are transferrable and are guaranteed both as to interest and as to 
principal by the United States, in accordance with the provisions of 31 
CFR part 225.

(61 Stat. 650; 6 U.S.C. 15)

[T.D. 6871, 31 FR 44, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



Sec. 275.121  Amount and Account of bond.

    (a) Bond amount. Except for the maximum and minimum amounts stated 
in this paragraph, the total amount of the bond or bonds for tobacco 
products or cigarette papers or tubes under the provisions of this 
subpart must be in an amount not less than the amount of unpaid tax 
chargeable at any one time against the bond. A manufacturer who will 
defer payment of tax for a shipment of tobacco products or cigarette 
papers or tubes under the provisions of this subpart must have 
sufficient credit in this account to cover the taxes prior to making the 
shipment to the

[[Page 93]]

United States. The maximum and minimum amounts of such bond or bonds are 
as follows:

------------------------------------------------------------------------
                                            Bond amount     Bond amount
             Taxable article                  maximum         minimum
------------------------------------------------------------------------
(1) Cigarettes..........................        $250,000          $1,000
(2) Any combination of taxable articles.         250,000           1,000
(3) One kind of taxable article other            150,000           1,000
 than cigarettes........................
------------------------------------------------------------------------

    (b) Bond Account. Where the amount of a bonded manufacturer's bond 
is less than the maximum amount prescribed in paragraph (a) of this 
section, a bonded manufacturer must maintain an account reflecting all 
outstanding taxes with which the manufacturer's bond is chargeable. A 
manufacturer must debit such account with the amount of tax that was 
agreed to be paid under Sec. 275.111 or is otherwise chargeable against 
such bond and then must credit the account for the amount paid on Form 
5000.25 or other ATF-prescribed document, at the time it is filed.

(Approved by the Office of Management and Budget under control number 
1512-0560)

[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001]



Sec. 275.122  Strengthening bond.

    Where the amount of any bond is no longer sufficient under the 
provisions of Sec. 275.121, the bonded manufacturer shall immediately 
file a strengthening bond in an appropriate amount with the same surety 
as that on the bond already in effect, unless a superseding bond is 
filed pursuant to Sec. 275.123. A strengthening bond will not be 
approved where any notation is made thereon which is intended, or which 
may be construed, as a release of any former bond, or as limiting the 
amount of either bond to less than its full amount.

[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.123  Superseding bond.

    A bonded manufacturer shall immediately file a new bond to supersede 
his current bond when (a) the corporate surety on the current bond 
becomes insolvent, (b) the regional director (compliance) approves a 
request from the surety on the current bond to terminate his liability 
under the bond, (c) the payment of any liability under a bond is made by 
the surety thereon, (d) the amount of the bond is no longer sufficient 
under the provisions of Sec. 275.121 and a strengthening bond has not 
been filed, or (e) the regional director (compliance) considers a 
superseding bond necessary for the protection of the revenue.

[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]



Sec. 275.124  Extension of coverage of bond.

    An extension of coverage of the bond of a bonded manufacturer shall 
be required (a) as provided in Sec. 275.114a, and (b) in the case of any 
change in the location of the factory as set forth in the bond. Such 
extension of coverage of the bond shall be manifested on Form 2105 by 
the bonded manufacturer and by the surety on the bond with the same 
formality and proof of authority as required for the execution of the 
bond.

[T.D. ATF-5, 38 FR 19689, July 23, 1973. Redesignated at 40 FR 16835, 
Apr. 15, 1975]



Sec. 275.125  Approval of bond and extension of coverage of bond.

    The regional director (compliance) is authorized to approve all 
bonds and extensions of coverage of bonds (except under Sec. 275.136) 
filed under this subpart. No manufacturer of tobacco products in Puerto 
Rico shall defer taxes under this subpart until he receives from the 
regional director (compliance) notice of approval of the bond or of an 
appropriate extension of coverage of the bond required under this 
subpart. Upon receipt of the duplicate copy of an approved bond or 
extension of coverage of bond from the regional director (compliance), 
such copy of the bond or extension of coverage of bond shall be retained 
by the bonded manufacturer and

[[Page 94]]

shall be made available for inspection by any ATF officer upon his 
request.

[T.D. 6871, 31 FR 45, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 
1987]



Sec. 275.126  Termination of bond.

    Any bond given under the provisions of this subpart may be 
terminated as to future transactions, by the regional director 
(compliance), (a) pursuant to application of surety as provided in 
Sec. 275.127; (b) on approval of a superseding bond; (c) on notification 
by the bonded manufacturer to the regional director (compliance) that he 
has discontinued the deferral of taxes under the bond; or (d) on 
notification by the bonded manufacturer to the regional director 
(compliance) that he has discontinued business. When any bond is 
terminated, the regional director (compliance) shall notify both the 
bonded manufacturer and surety on such bond, in writing, of such action.

[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]



Sec. 275.127  Application of surety for relief from bond.

    A surety on any bond given under the provisions of this subpart may 
at any time in writing notify the bonded manufacturer and the regional 
director (compliance) that he desires, after a date named, to be 
relieved of liability under said bond. Such date shall be not less than 
10 days after the date the notice is received by the regional director 
(compliance). The surety shall also file with the regional director 
(compliance) an acknowledgement or other proof of service on the bonded 
manufacturer. If such notice is not thereafter in writing withdrawn, the 
rights of the bonded manufacturer as supported by said bond shall be 
terminated on the date named in the notice, and the surety shall be 
relieved from liability to the extent set forth in Sec. 275.128.

[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]



Sec. 275.128  Relief of surety from bond.

    Where the surety on a bond given under the provisions of this 
subpart has filed application for relief from liability as provided in 
Sec. 275.127, the surety shall be relieved from liability for 
transactions occurring wholly subsequent to the date specified in the 
notice, or the effective date of a new bond, if one is given.

[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]



Sec. 275.129  Release of pledged securities.

    Securities of the United States, pledged and deposited as provided 
in Sec. 275.120, shall be released only in accordance with the 
provisions of 31 CFR part 225. Such securities will not be released by 
the regional director (compliance) until the liability under the bond 
for which they were pledged has been terminated. When the regional 
director (compliance) is satisfied that they may be released, he shall 
fix the date or dates on which a part or all of such securities may be 
released. At any time prior to the release of such securities, the 
regional director (compliance) may extend the date of release for such 
additional length of time as he deems necessary.

(61 Stat. 650; 6 U.S.C. 15)

[26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-251, 52 FR 19341, May 22, 1987]



Secs. 275.135-275.138  [Reserved]



Sec. 275.139  Records.

    Every manufacturer of tobacco products and cigarette papers and 
tubes in the United States who receives tobacco products or cigarette 
papers or tubes or Puerto Rican manufacture, without payment of internal 
revenue tax, under his bond, shall keep separate records of all items 
received, removed subject to tax, removed for tax-exempt purposes, and 
otherwise disposed of, showing the following information:
    (a) Date, quantity, kind of cigars, cigarettes, smokeless tobacco, 
pipe tobacco and roll-your-own tobacco (number of small cigars--large 
cigars; number of small cigarettes--large cigarettes; pounds and ounces 
of chewing

[[Page 95]]

tobacco--snuff; pounds and ounces of pipe tobacco--roll-your-own 
tobacco).
    (b) The sale price of large cigars removed subject to tax, except 
that if the price is more than $235.294 per thousand, it may be shown as 
if it were $236 per thousand.
    (c) Cigarette papers:
    (1) Before January 1, 2000, the date and number of books or sets of 
cigarette papers of each numerical content.
    (2) On and after January 1, 2000, the date and number of cigarette 
papers.
    (d) The date and number of cigarette tubes.

(Approved by the Office of Management and Budget under control number 
1512-0362)

(Sec. 2128(c), Pub. L. 94-455, 90 Stat. 1921 (26 U.S.C. 5741))

[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-172, 49 
FR 14943, Apr. 16, 1984; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-289, 54 FR 48841, Nov. 27, 1989; T.D. ATF-307, 55 FR 52745, Dec. 21, 
1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 
71944, Dec. 22, 1999]



Sec. 275.140  Taxpayment in the United States.

    Every manufacturer of tobacco products or cigarette papers or tubes 
in the United States who receives Puerto Rican tobacco products or 
cigarette papers or tubes without payment of internal revenue tax, under 
his bond, and subsequently removes such products, subject to tax, must 
pay the tax imposed on such products by 26 U.S.C. 7652(a), at the rates 
prescribed in 26 U.S.C. 5701, on the basis of a return under the 
provisions of part 40 of this chapter applicable to the taxpayment of 
tobacco products. Similarly, every manufacturer of cigarette papers and 
tubes in the United States who receives Puerto Rican cigarette papers 
and tubes and subsequently removes such articles, shall pay the tax 
imposed on such articles by 26 U.S.C. 7652(a), at the rates prescribed 
in 26 U.S.C. 5701, on the basis of a return under the provisions of part 
40 of this chapter applicable to taxpayment of cigarette papers and 
tubes. Such tobacco products and cigarettes papers and tubes shall be 
separately listed and identified as articles of Puerto Rican manufacture 
on Form 5000.24. The amount of tax paid on such articles shall be 
separately stated on Form 5000.24.

[T.D. 6871, 31 FR 45, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986; T.D. ATF-384, 61 FR 54095, Oct. 17, 1996; T.D. ATF-424, 64 FR 
71933, Dec. 22, 1999; T.D. ATF-422, 64 FR 71951, Dec. 22, 1999]



Sec. 275.141  Reports.

    Every manufacturer of tobacco products or cigarette papers or tubes 
in the United States who receives Puerto Rican tobacco products, or 
cigarette papers or tubes without payment of internal revenue tax, under 
his bond, must report the receipt and disposition of such tobacco 
products and cigarette papers and tubes on supplemental monthly reports. 
Such supplemental reports shall be made on Form 5210.5 or Form 2138 and 
shall have inserted thereon the heading, ``Cigars and Cigarettes of 
Puerto Rican Manufacture'' or ``Cigarette Papers and Tubes of Puerto 
Rican Manufacture,'' as the case may be. The original of such 
supplemental report shall be attached to the manufacturer's regular 
monthly report when filed.

(72 Stat. 1422; 26 U.S.C. 5722)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 
43194, Dec. 1, 1986; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-
422, 64 FR 71951, Dec. 22, 1999]



                          Subpart H [Reserved]



Secs. 275.151-275.153  [Reserved]



                            Subpart I--Claims

                                 General



Sec. 275.161  Abatement of assessment.

    A claim for abatement of the unpaid portion of the assessment of any 
tax on tobacco products and cigarette papers and tubes, or any liability 
in respect thereof, may be allowed to the extent that such assessment is 
excessive in amount, is assessed after expiration of the applicable 
period of limitation, or is erroneously or illegally assessed. Any claim 
under this section shall be

[[Page 96]]

prepared on Form 2635 (5620.8), in duplicate, and shall set forth the 
particulars under which the claim is filed. The original of the claim, 
accompanied by such evidence as is necessary to establish to the 
satisfaction of the regional director (compliance) that the claim is 
valid, shall be filed with the regional director (compliance) for the 
region in which the tax or liability was assessed, and the duplicate of 
the claim shall be retained by the claimant.

(68A Stat. 792; 26 U.S.C. 6404)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 
1987]



Sec. 275.162  Losses caused by disaster occurring after September 2, 1958.

    Claims involving internal revenue tax paid or determined and customs 
duty paid on tobacco products and cigarette papers and tubes removed, 
which are lost, rendered unmarketable, or condemned by a duly authorized 
official by reason of a ``major disaster'' occurring in the United 
States after September 2, 1958, shall be filed in accordance with the 
provisions of subpart C of part 46 of this chapter.

(72 Stat. 1420; 26 U.S.C. 5708)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-457, 66 FR 32220, June 14, 
2001]



Sec. 275.163  Refund of tax.

    The taxes paid on tobacco products and cigarette papers and tubes 
imported or brought into the United States may be refunded (without 
interest) to the taxpayer on proof satisfactory to the regional director 
(compliance) that the taxpayer has paid the tax on tobacco products and 
cigarette papers and tubes lost (otherwise than by theft) or destroyed, 
by fire, casualty, or act of God, while in the possession or ownership 
of such taxpayer, or withdrawn by him from the market. Any claim for 
refund of tax under this section shall be prepared on Form 2635 
(5620.8), in duplicate, and shall include a statement that the tax 
imposed on tobacco products and cigarette papers and tubes by 26 U.S.C. 
7652 or chapter 52, as applicable, has been paid in respect to the 
articles covered in the claim, and that the articles were lost, 
destroyed, or withdrawn from the market, within six months preceding the 
date the claim is filed and shall be executed under the penalties of 
perjury. A claim for refund relating to articles lost or destroyed shall 
be supported as prescribed in Sec. 275.165, and a claim relating to 
articles withdrawn from the market shall include a schedule prepared and 
verified as prescribed in Secs. 275.170 and 275.171 or Secs. 275.172 and 
275.173. The original of the claim shall be filed with the regional 
director (compliance) for the region in which the tax was paid, or, 
where the tax was paid in more than one region, with the regional 
director (compliance) for any one of the regions in which the tax was 
paid. The duplicate of the claim, with the copy of any verified 
supporting schedules, shall be retained by the claimant.

(68A Stat. 907, as amended, 72 Stat. 1419, as amended; 26 U.S.C. 7652, 
5705)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 
1986; T.D. ATF-251, 52 FR 19341, May 22, 1987]

    Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed



Sec. 275.165  Action by taxpayer.

    Where tobacco products and cigarette papers and tubes which have 
been imported or brought into the United States are lost (otherwise than 
by theft) or destroyed, by fire, casualty, or act of God, and the 
taxpayer desires to file claim for refund of the tax on such articles, 
he shall, in addition to complying with the requirements of 
Sec. 275.163, indicate on the claim the nature, date, place, and extent 
of such loss or destruction. The claim shall be accompanied by such 
evidence as is

[[Page 97]]

necessary to establish to the satisfaction of the regional director 
(compliance) that the claim is valid.

(72 Stat. 1419, as amended; 26 U.S.C. 5705)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]

   Tobacco Products and Cigarette Papers and Tubes Withdrawn From the 
                                 Market



Sec. 275.170  Reduction of tobacco products to materials; ATF action.

    (a) General. Where tobacco products and cigarette papers and tubes 
which have been imported or brought into the United States are withdrawn 
from the market and the taxpayer desires to file claim for refund of the 
tax on the articles, he shall, in addition to the requirements of 
Sec. 275.163, assemble the articles at any suitable place, if they are 
to be destroyed or reduced to tobacco. The taxpayer shall group the 
articles according to the rates of tax applicable to the articles, and 
shall prepare a schedule of the articles on ATF Form 5200.7, in 
triplicate. All copies of the schedule shall be forwarded to the 
regional director (compliance) for the region in which the tobacco 
products and cigarette papers and tubes are assembled.
    (b) Large cigars. Refund or credit of tax on large cigars withdrawn 
from the market is limited to the lowest tax applicable to that brand 
and size of cigar during the required record retention period (see 
Sec. 275.22) except where the importer establishes that a greater amount 
was actually paid. For each claim involving large cigars withdrawn from 
the market, the importer must include a certification on either ATF Form 
5200.7 or ATF Form 2635 (5620.8) to read as follows:

    The amounts claimed relating to large cigars are based on the lowest 
sale price applicable to the cigars during the required record retention 
period, except where specific documentation is submitted with the claim 
to establish that any greater amount of tax claimed was actually paid.


(See 26 U.S.C. 5705)

[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-232, 51 
FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 
1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 
71944, Dec. 22, 1999]



Sec. 275.171  Reduction of tobacco products to materials, action by regional director (compliance).

    Upon receipt of a schedule of tobacco products and cigarette papers 
and tubes which have been imported or brought into the United States and 
which are withdrawn from the market by a taxpayer who desires to destroy 
such articles or, in the case of tobacco products, reduce them to 
tobacco, the regional director (compliance) may assign an ATF officer to 
verify the schedule and supervise destruction of the articles (and 
stamps, if any) or the reduction of tobacco products to tobacco, or the 
regional director (compliance) may authorize the taxpayer to destroy the 
articles (and stamps, if any) or reduce tobacco products to tobacco 
without supervision by so stating on the original and one copy of the 
schedule returned to the taxpayer.

(72 Stat. 1419, as amended; 26 U.S.C. 5705)

[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



Sec. 275.172  Return to nontaxpaid status, action by taxpayer.

    (a) General. Where tobacco products and cigarette papers and tubes 
which have been imported or brought into the United States are withdrawn 
from the market and the taxpayer desires to file a claim for refund of 
the tax on the articles and return them to a nontaxpaid status, he 
shall, in addition to the requirements of Sec. 275.163, assemble the 
articles in or adjacent to the factory in which the articles are to be 
retained or received in a nontaxpaid status. The taxpayer shall group 
the articles according to the rates of tax applicable

[[Page 98]]

to the articles, and shall prepare a schedule of the articles, on Form 
5200.7, in triplicate. All copies of the schedule shall be forwarded to 
the regional director (compliance) for the region in which the tobacco 
products and cigarette papers and tubes are assembled.
    (b) Large cigars. Refund or credit of tax on large cigars withdrawn 
from the market is limited to the lowest tax applicable to that brand 
and size of cigar during the required record retention period (see 
Sec. 275.22) except where the importer establishes that a greater amount 
was actually paid. For each claim involving large cigars withdrawn from 
the market, the importer must include a certification on either ATF Form 
5200.7 or ATF Form 2635 (5620.8) to read as follows:

    The amounts claimed relating to large cigars are based on the lowest 
sale price applicable to the cigars during the required record retention 
period, except where specific documentation is submitted with the claim 
to establish that any greater amount of tax claimed was actually paid.


(See 26 U.S.C. 5705)

[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, and amended by T.D. ATF-232, 
51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 
1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 
71944, Dec. 22, 1999]



Sec. 275.173  Return to nontaxpaid status, action by regional director (compliance).

    Upon receipt of a schedule of tobacco products and cigarette papers 
and tubes which have been imported or brought into the United States and 
which are withdrawn from the market by a taxpayer who desires to return 
such articles to a nontaxpaid status, the regional director (compliance) 
may assign an ATF officer to verify the schedule and supervise 
disposition of the articles (and destruction of the stamps, if any) or 
the regional director (compliance) may authorize the receiving 
manufacturer to verify the schedule and disposition of the articles (and 
destruction of the stamps, if any) covered therein, without supervision, 
by so stating on the original and one copy of the schedule returned to 
the manufacturer. Where the receipt in a factory of tobacco products and 
cigarette papers and tubes has been verified, such articles shall be 
treated by the receiving manufacturer as nontaxpaid and shall be covered 
by the manufacturer's bond.

(72 Stat. 1419, as amended; 26 U.S.C. 5705)

[T.D. 6871, 31 FR 47, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



Sec. 275.174  Disposition of tobacco products and cigarette papers and tubes, and schedule.

    When an ATF officer is assigned to verify the schedule and supervise 
destruction or other disposition of tobacco products and cigarette 
papers and tubes which have been imported or brought into the United 
States, such officer shall, upon completion of his assignment, execute a 
certificate on all copies of the schedule to show the disposition and 
the date of disposition of such articles. The ATF officer shall return 
the original and one copy of the certified schedule to the taxpayer. 
When a taxpayer destroys such articles (and stamps, if any) or reduces 
tobacco products to materials, or a receiving manufacturer verifies the 
schedule and disposition of such articles (and stamps, if any), he shall 
execute a certificate on the original and the copy of the schedule 
returned to him, to show the disposition and the date of disposition of 
the articles. The taxpayer shall attach the original of the certified 
schedule to his claim for refund.

(72 Stat. 1419, as amended; 26 U.S.C. 5705)

[T.D. 6871, 31 FR 47, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]



                     Subpart J--Records and Reports

    Source: T.D. ATF-40, 42 FR 5007, Jan. 26, 1977, unless otherwise 
noted.



Sec. 275.181  Records of large cigars.

    Every person who imports large cigars for sale within the United 
States must keep such records as are necessary to establish and verify 
the sale

[[Page 99]]

price that applies to large cigars removed (entered or withdrawn).
    (a) Basic record. The importer must keep a record to show each sale 
price (as determined under Sec. 275.39), which is applicable to large 
cigars removed. No later than the tenth business day in January of each 
year the importer must prepare such a record to show the sale price in 
effect on the first day of that year for each brand and size of large 
cigars. The importer must note any change in a price from that shown in 
the record within ten business days after such change in price. The 
record must be a continuing one for each brand and size of cigar (and 
type of packaging, if pertinent), so that the taxable price on any date 
may be readily ascertained. If an importer removes new types of large 
cigars after the beginning of the year, the importer must enter the sale 
price and its effective date for such large cigars in the basic record 
within ten business days after such removal.
    (b) Copies of price announcements. The importer must keep a copy of 
each general announcement that is issued internally or to the trade 
about establishment or change of large cigar sale prices. If the copy 
does not show the actual date when issued it must be annotated to show 
this information.
    (c) Copies of entry and withdrawal forms. The importer must keep a 
copy of each customs entry or withdrawal form on which internal revenue 
tax for large cigars is declared pursuant to Sec. 275.81.
    (d) Alternative record. If an importer has so few import 
transactions and/or brands and sizes of large cigars that retention of 
an appropriate copy of each entry and withdrawal form required under 
paragraph (c) of this section will provide an adequate record of sale 
prices, then the record required under paragraph (a) of this section 
need not be kept. In such case the entry and withdrawal forms must 
identify the brands and sizes of cigars covered and show the 
corresponding quantity and sale price for each. If such information was 
not originally entered on the form it may be included by annotation. 
Whenever the appropriate ATF officer finds that alternative records 
being kept pursuant to this paragraph are inadequate for the intended 
purpose, he or she may so notify the importer in writing, after which 
time the importer must keep the record required under paragraph (a) of 
this section.

(Approved by the Office of Management and Budget under control number 
1512-0368)

[T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]



Sec. 275.182  Availability of records.

    The records required under Sec. 275.181 shall be kept by the 
importer at his usual place of business unless otherwise authorized in 
writing by the regional director (compliance), and shall be made 
available for inspection by any ATF officer upon his request. (For 
retention period, see Sec. 275.22.)



Sec. 275.183  [Reserved]



                  Subpart K--Tobacco Products Importers

    Source: T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise 
noted.



Sec. 275.190  Persons required to qualify.

    Any person who engages in the business as an importer of tobacco 
products must qualify as an importer of tobacco products in accordance 
with the provisions of this part. Any person eligible for the exemption 
in Sec. 275.50 is not engaged in the business as an importer of tobacco 
products.
    Persons importing tobacco products and cigarette papers and tubes 
for personal use, in such quantities as may be allowed by Customs 
without payment of tax, do not require an importer's permit.



Sec. 275.191  Application for permit.

    Except as provided in Sec. 275.192, every person, before commencing 
business as an importer of tobacco products as defined in Sec. 275.11, 
must make application for, and obtain, the permit provided by this 
subpart K. Such application must be made on ATF Form 5230.4, according 
to the instructions for the form. All documents required under this part 
to be furnished with such application must be made a part thereof.



Sec. 275.192  Transitional rule.

    Any person who--

[[Page 100]]

    (a) Was engaged in the business as an importer of tobacco products 
before January 1, 2000, and
    (b) Who files an application with ATF before January 1, 2000, may 
continue to import tobacco products and cigarette papers and tubes 
pending action on their application by ATF. Pending such final action, 
all provisions of chapter 52 of the Internal Revenue Code of 1986 will 
apply to such applicant.



Sec. 275.193  Corporate documents.

    Every corporation, before commencing business as an importer of 
tobacco products, must furnish with its application for permit, required 
by Sec. 275.191, a true copy of the corporate charter or a certificate 
of corporate existence or incorporation executed by the appropriate 
officer of the State in which incorporated. The corporation must 
likewise furnish duly authenticated extracts of the stockholders' 
meetings, bylaws, or directors' meetings, listing the offices the 
incumbents of which are authorized to sign documents or otherwise act in 
behalf of the corporation in matters relating to 26 U.S.C. chapter 52, 
and regulations issued thereunder. The corporation must also furnish 
evidence, in duplicate, of the identity of the officers and directors 
and each person who holds more than ten percent of the stock of such 
corporation. Where any of the information required by this section has 
previously been filed with the appropriate ATF officer, and such 
information is currently complete and accurate, a written statement to 
that effect, in duplicate, will be sufficient for the purpose of this 
section.



Sec. 275.194  Articles of partnership or association.

    Every partnership or association, before commencing business as an 
importer of tobacco products, must furnish with its application for 
permit required by Sec. 275.191 a true copy of the articles of 
partnership or association, if any, or certificate of partnership or 
association where required to be filed by any State, county, or 
municipality. Where a partnership or association has previously filed 
such documents with the appropriate ATF officer and such documents are 
currently complete and accurate, a written statement, in duplicate, to 
that effect by the partnership or association will be sufficient for the 
purpose of this section.



Sec. 275.195  Trade name certificate.

    Every person, before commencing business under a trade name as an 
importer of tobacco products, must furnish with his application for a 
permit, required by Sec. 275.191, a true copy of the certificate or 
other document, if any, issued by a State, county, or municipal 
authority in connection with the transaction of business under such 
trade name. If no such true copy of the certificate or other document is 
so required, a written statement, in duplicate, to that effect by such 
person will be sufficient for the purpose of this section.



Sec. 275.196  Power of attorney.

    If the application for permit or any report, return, notice, 
schedule, or other document required to be executed is to be signed by 
an individual (including one of the partners for a partnership or one of 
the members of an association) as an attorney in fact for any person, or 
if an individual is to otherwise officially represent such person, power 
of attorney on Form 1534 must be furnished to the appropriate ATF 
officer. (For power of attorney in connection with conference and 
practice requirements see subpart E, part 70 of this chapter.) Such 
power of attorney is not required for persons whose authority is 
furnished with the corporate documents as required by Sec. 275.194. Form 
1534 does not have to be filed again with the appropriate ATF officer if 
such form has previously been submitted to ATF and is still in effect.



Sec. 275.197  Additional information.

    The appropriate ATF officer may require such additional information 
as may be deemed necessary to determine whether the applicant is 
entitled to a permit under the provisions of this part. The applicant 
must, when required by the appropriate ATF officer, furnish as a part of 
his application for such permit such additional information as the 
appropriate ATF officer deems necessary to determine whether the 
applicant is entitled to a permit.

[[Page 101]]



Sec. 275.198  Investigation of applicant.

    Appropriate ATF officers may inquire or investigate to verify the 
information in connection with an application for a permit. The 
investigation will ascertain whether the applicant is, by reason of his 
business experience, financial standing, and trade connections, likely 
to maintain operations in compliance with 26 U.S.C. chapter 52, and 
regulations thereunder; whether the applicant has disclosed all material 
information required, or whether the applicant has made any material 
false statement in the application for such permit.



Sec. 275.199  Notice of contemplated disapproval.

    If the appropriate ATF officer has reason to believe that the 
applicant is not entitled to a permit, the appropriate ATF officer will 
promptly give to the applicant a notice of the contemplated disapproval 
of the application and opportunity for hearing thereon in accordance 
with part 71 of this chapter. If, after such notice and opportunity for 
hearing, the appropriate ATF officer finds that the applicant is not 
entitled to a permit, an order will be prepared stating the findings on 
which the permit request is denied.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, as amended by T.D. ATF-463, 
66 FR 42734, Aug. 15, 2001]



Sec. 275.200  Issuance of permit.

    If the application for permit, together with the required supporting 
documents, is approved, the appropriate ATF officer will issue a permit 
on ATF F 5200.24 to the applicant as an importer of tobacco products.



Sec. 275.201  Duration of permit.

    (a) Permits other than temporary permits issued under paragraph (b) 
of this section will be valid for a period of three years from the 
effective date shown on the permit, ATF F 5200.24.
    (b) Temporary permits will be issued for a one-year period to those 
applicants described in Sec. 275.192.



Sec. 275.202  Renewal of permit.

    Importers wishing to continue operations beyond the expiration of 
their current permit must renew their permit by making application 
within 30 days of such expiration on ATF F 5200.24, in accordance with 
instructions for the form. The expiring permit will continue in effect 
until final action is taken by ATF on the application for renewal, 
provided a timely application for renewal is filed.



Sec. 275.203  Retention of permit and supporting documents.

    The importer must retain the permit, together with the copy of the 
application and supporting documents returned with the permit, at the 
same place where the records required by this part are kept. The permit 
and supporting documents must be made available for inspection by any 
appropriate ATF officer upon request.

                      Required Records and Reports



Sec. 275.204  General.

    Every tobacco products importer must keep such records and, when 
required by this part, submit such reports, of the physical receipt and 
disposition of tobacco products. Records and reports will not be 
required under this part with respect to tobacco products while in 
customs custody.



Sec. 275.205  Recordkeeping requirements.

    Any owner, importer, consignee, or their agent who imports, or 
knowingly causes to be imported, any tobacco product or cigarette papers 
or tubes must make and keep records. A person purchasing a tobacco 
product from the importer in a domestic transaction and who does not 
knowingly cause merchandise to be imported is not required to make and 
keep records unless:
    (a) The terms and conditions of the importation are controlled by 
the person placing the order with the importer (e.g., the importer is 
not an independent contractor but the agent of the person placing the 
order).
    (b) The tobacco products purchased from the importer include more 
than 60,000 cigarettes, in which case the importer and the person 
placing the order with the importer must keep the records required by 27 
CFR Part 46, Subpart F, Distribution of Cigarettes. Dividing a single 
shipment of more

[[Page 102]]

than 60,000 cigarettes into smaller components of 60,000 cigarettes or 
less does not exempt any person from the recordkeeping requirements of 
this subpart.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, as amended by T.D. ATF-457, 
66 FR 32220, June 14, 2001]

               Filing and Retention of Records and Reports



Sec. 275.206  Reports.

    (a) Importers must file a monthly report on ATF F 5220.6 in 
accordance with the format and instructions for the form.
    (b) The first report(s) must be submitted by the 15th day of the 
month following the month in which the permit is issued; all previous 
months beginning January 1, 2000, must also be reported at that time.

For example:

    An importer who is issued a permit with a date of August 17, 2000, 
would be required to submit by September 15, 2000, a total of eight 
reports for the months January-August, 2000.

    (c) Reports with the notation ``No Activity'' must be made for those 
months in which no activity occurs.
    (d) When a transfer of ownership of the business of an importer of 
tobacco products described in Sec. 275.224, or when a change in control 
of a corporation described in Sec. 275.226 occurs, a concluding report 
with the notation ``Concluding Report'' must be made for the month or 
partial month during which the transfer of ownership or change in 
control becomes effective.



Sec. 275.207  Filing.

    All records and reports required by this part will be maintained 
separately, chronologically by transaction or reporting date, at the 
importer's place of business. The appropriate ATF officer may, pursuant 
to an application, authorize files, or an individual file, to be 
maintained at another business location under the control of the 
importer, if the alternative location does not cause undue inconvenience 
to ATF or Customs officers desiring to examine the files or delay in the 
timely transmittal of any documents required to be submitted.



Sec. 275.208  Retention.

    (a) All records and reports required by this part, documents or 
copies of documents supporting these records or reports, and file copies 
of reports required by this part to be submitted to ATF must be retained 
for not less than three years following the close of the calendar year 
in which filed or made, and during this period must be available for 
inspection and copying by ATF during business hours.
    (b) Furthermore, the appropriate ATF officer may require these 
records to be kept for an additional period of not more than three years 
in any case where it is determined that such record retention is 
necessary to protect the revenue. Any records, or copies thereof, 
containing any of the information required by this part to be prepared, 
wherever kept, must also be made available for inspection and copying.



      Subpart L--Changes After Original Qualification of Importers

    Source: T.D. ATF-422, 64 FR 71953, Dec. 22, 1999, unless otherwise 
noted.

                             Changes in Name



Sec. 275.220  Change in individual name.

    Where there is a change in the name of an individual operating as an 
importer of tobacco products, the importer must make application on ATF 
Form 5230.5 for an amended permit within 30 days of such change.



Sec. 275.221  Change in trade name.

    Where there is a change in, or an addition or discontinuance of, a 
trade name used by an importer of tobacco products in connection with 
operations authorized by the permit, the importer must make application 
on ATF Form 5230.5 for an amended permit to reflect such change within 
30 days of such change. The importer must also furnish a true copy of 
any new trade name certificate or document issued to the business, or 
statement in lieu thereof, required by Sec. 275.195.



Sec. 275.222  Change in corporate name.

    Where there is a change in the corporate name of an importer of 
tobacco

[[Page 103]]

products, the importer must make application on ATF Form 5230.5 for an 
amended permit within 30 days of such change. The importer must also 
furnish such documents as may be necessary to establish that the 
corporate name has been changed.

                    Changes in Ownership and Control



Sec. 275.223  Fiduciary successor.

    If an administrator, executor, receiver, trustee, assignee, or other 
fiduciary, is to take over the business of an importer of tobacco 
products, as a continuing operation, such fiduciary must make 
application for permit, before commencing operations as required by 
subpart K of this part, furnish certified copies, in duplicate, of the 
order of the court, or other pertinent documents, showing his 
appointment and qualification as such fiduciary. However, where a 
fiduciary intends only to liquidate the business, qualification as an 
importer of tobacco products will not be required if the fiduciary 
promptly files with the appropriate ATF officer a written statement to 
that effect.



Sec. 275.224  Transfer of ownership.

    If a transfer is to be made in ownership of the business of an 
importer of tobacco products (including a change of any member of a 
partnership or association), such importer must give notice, in writing, 
to the appropriate ATF officer, naming the proposed successor and the 
desired effective date of such transfer. The proposed successor must 
qualify as an importer of tobacco products, before commencing 
operations, in accordance with the applicable provisions of subpart K of 
this part. The importer must give such notice of transfer, and the 
proposed successor must make application for permit in ample time for 
examination and approval thereof before the desired date of such change. 
The predecessor must make a concluding report, in accordance with the 
provisions of Sec. 275.205, and surrender the permit with such report. 
The successor must make a commencing report, in accordance with the 
provisions of Sec. 275.206.



Sec. 275.225  Change in officers, directors, or stockholders of a corporation.

    Upon election or appointment (excluding successive reelection or 
reappointment) of any officer or director of a corporation operating the 
business of an importer of tobacco products, or upon any occurrence 
which results in a person acquiring ownership or control of more than 
ten percent in aggregate of the outstanding stock of such corporation, 
the importer must, within 30 days of such action, so notify the 
appropriate ATF officer in writing, giving the identity of such person. 
In the event that the acquisition of ten or more percent in aggregate of 
the outstanding stock of such corporation results in a change of control 
of such corporation, the provisions of Sec. 275.226 will apply. When 
there is any change in the authority furnished under Sec. 275.196 for 
officers to act on behalf of the corporation the importer must 
immediately so notify the appropriate ATF officer in writing.



Sec. 275.226  Change in control of a corporation.

    Where the issuance, sale, or transfer of the stock of a corporation 
operating as an importer of tobacco products results in a change in the 
identity of the principal stockholders exercising actual or legal 
control of the operations of the corporation, the corporate importer 
must make application on ATF Form 5230.4 for a new permit within 30 days 
after the change occurs. Otherwise, the present permit will be 
automatically terminated at the expiration of such 30-day period, and 
the importer will dispose of all tobacco products on hand, in accordance 
with this part, make a concluding report, in accordance with the 
provisions of Sec. 275.206, and surrender his permit with such report. 
If the application for a new permit is timely made, the present permit 
will continue in effect pending final action with respect to such 
application.

                     Changes in Location or Address



Sec. 275.227  Change in location.

    Whenever an importer of tobacco products intends to relocate the 
principal business office, the importer must, before commencing 
operations at

[[Page 104]]

the new location, make application on ATF Form 5230.5 for, and obtain, 
an amended permit.



Sec. 275. 228  Change in address.

    Whenever any change occurs in the address, but not the location, of 
the principal business office of an importer of tobacco products, as a 
result of action of local authorities, the importer must make 
application on ATF Form 5230.5 for an amended permit within 30 days of 
such change.

                           PART 285 [RESERVED]


[[Page 105]]



                              FINDING AIDS




  --------------------------------------------------------------------

  A list of CFR titles, subtitles, chapters, subchapters and parts and 
an alphabetical list of agencies publishing in the CFR are included in 
the CFR Index and Finding Aids volume to the Code of Federal Regulations 
which is published separately and revised annually.

  Table of CFR Titles and Chapters
  Alphabetical List of Agencies Appearing in the CFR
  List of CFR Sections Affected



[[Page 107]]



                    Table of CFR Titles and Chapters




                      (Revised as of April 1, 2002)

                      Title 1--General Provisions

         I  Administrative Committee of the Federal Register 
                (Parts 1--49)
        II  Office of the Federal Register (Parts 50--299)
        IV  Miscellaneous Agencies (Parts 400--500)

                          Title 2 [Reserved]

                        Title 3--The President

         I  Executive Office of the President (Parts 100--199)

                           Title 4--Accounts

         I  General Accounting Office (Parts 1--99)

                   Title 5--Administrative Personnel

         I  Office of Personnel Management (Parts 1--1199)
        II  Merit Systems Protection Board (Parts 1200--1299)
       III  Office of Management and Budget (Parts 1300--1399)
         V  The International Organizations Employees Loyalty 
                Board (Parts 1500--1599)
        VI  Federal Retirement Thrift Investment Board (Parts 
                1600--1699)
       VII  Advisory Commission on Intergovernmental Relations 
                (Parts 1700--1799)
      VIII  Office of Special Counsel (Parts 1800--1899)
        IX  Appalachian Regional Commission (Parts 1900--1999)
        XI  Armed Forces Retirement Home (Part 2100)
       XIV  Federal Labor Relations Authority, General Counsel of 
                the Federal Labor Relations Authority and Federal 
                Service Impasses Panel (Parts 2400--2499)
        XV  Office of Administration, Executive Office of the 
                President (Parts 2500--2599)
       XVI  Office of Government Ethics (Parts 2600--2699)
       XXI  Department of the Treasury (Parts 3100--3199)
      XXII  Federal Deposit Insurance Corporation (Part 3201)
     XXIII  Department of Energy (Part 3301)
      XXIV  Federal Energy Regulatory Commission (Part 3401)

[[Page 108]]

       XXV  Department of the Interior (Part 3501)
      XXVI  Department of Defense (Part 3601)
    XXVIII  Department of Justice (Part 3801)
      XXIX  Federal Communications Commission (Parts 3900--3999)
       XXX  Farm Credit System Insurance Corporation (Parts 4000--
                4099)
      XXXI  Farm Credit Administration (Parts 4100--4199)
    XXXIII  Overseas Private Investment Corporation (Part 4301)
      XXXV  Office of Personnel Management (Part 4501)
        XL  Interstate Commerce Commission (Part 5001)
       XLI  Commodity Futures Trading Commission (Part 5101)
      XLII  Department of Labor (Part 5201)
     XLIII  National Science Foundation (Part 5301)
       XLV  Department of Health and Human Services (Part 5501)
      XLVI  Postal Rate Commission (Part 5601)
     XLVII  Federal Trade Commission (Part 5701)
    XLVIII  Nuclear Regulatory Commission (Part 5801)
         L  Department of Transportation (Part 6001)
       LII  Export-Import Bank of the United States (Part 6201)
      LIII  Department of Education (Parts 6300--6399)
       LIV  Environmental Protection Agency (Part 6401)
      LVII  General Services Administration (Part 6701)
     LVIII  Board of Governors of the Federal Reserve System (Part 
                6801)
       LIX  National Aeronautics and Space Administration (Part 
                6901)
        LX  United States Postal Service (Part 7001)
       LXI  National Labor Relations Board (Part 7101)
      LXII  Equal Employment Opportunity Commission (Part 7201)
     LXIII  Inter-American Foundation (Part 7301)
       LXV  Department of Housing and Urban Development (Part 
                7501)
      LXVI  National Archives and Records Administration (Part 
                7601)
      LXIX  Tennessee Valley Authority (Part 7901)
      LXXI  Consumer Product Safety Commission (Part 8101)
    LXXIII  Department of Agriculture (Part 8301)
     LXXIV  Federal Mine Safety and Health Review Commission (Part 
                8401)
     LXXVI  Federal Retirement Thrift Investment Board (Part 8601)
    LXXVII  Office of Management and Budget (Part 8701)

                          Title 6 [Reserved]



                         Title 7--Agriculture

            Subtitle A--Office of the Secretary of Agriculture 
                (Parts 0--26)
            Subtitle B--Regulations of the Department of 
                Agriculture

[[Page 109]]

         I  Agricultural Marketing Service (Standards, 
                Inspections, Marketing Practices), Department of 
                Agriculture (Parts 27--209)
        II  Food and Nutrition Service, Department of Agriculture 
                (Parts 210--299)
       III  Animal and Plant Health Inspection Service, Department 
                of Agriculture (Parts 300--399)
        IV  Federal Crop Insurance Corporation, Department of 
                Agriculture (Parts 400--499)
         V  Agricultural Research Service, Department of 
                Agriculture (Parts 500--599)
        VI  Natural Resources Conservation Service, Department of 
                Agriculture (Parts 600--699)
       VII  Farm Service Agency, Department of Agriculture (Parts 
                700--799)
      VIII  Grain Inspection, Packers and Stockyards 
                Administration (Federal Grain Inspection Service), 
                Department of Agriculture (Parts 800--899)
        IX  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Fruits, Vegetables, Nuts), Department 
                of Agriculture (Parts 900--999)
         X  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Milk), Department of Agriculture 
                (Parts 1000--1199)
        XI  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Miscellaneous Commodities), Department 
                of Agriculture (Parts 1200--1299)
      XIII  Northeast Dairy Compact Commission (Parts 1300--1399)
       XIV  Commodity Credit Corporation, Department of 
                Agriculture (Parts 1400--1499)
        XV  Foreign Agricultural Service, Department of 
                Agriculture (Parts 1500--1599)
       XVI  Rural Telephone Bank, Department of Agriculture (Parts 
                1600--1699)
      XVII  Rural Utilities Service, Department of Agriculture 
                (Parts 1700--1799)
     XVIII  Rural Housing Service, Rural Business-Cooperative 
                Service, Rural Utilities Service, and Farm Service 
                Agency, Department of Agriculture (Parts 1800--
                2099)
      XXVI  Office of Inspector General, Department of Agriculture 
                (Parts 2600--2699)
     XXVII  Office of Information Resources Management, Department 
                of Agriculture (Parts 2700--2799)
    XXVIII  Office of Operations, Department of Agriculture (Parts 
                2800--2899)
      XXIX  Office of Energy, Department of Agriculture (Parts 
                2900--2999)
       XXX  Office of the Chief Financial Officer, Department of 
                Agriculture (Parts 3000--3099)
      XXXI  Office of Environmental Quality, Department of 
                Agriculture (Parts 3100--3199)
     XXXII  Office of Procurement and Property Management, 
                Department of Agriculture (Parts 3200--3299)

[[Page 110]]

    XXXIII  Office of Transportation, Department of Agriculture 
                (Parts 3300--3399)
     XXXIV  Cooperative State Research, Education, and Extension 
                Service, Department of Agriculture (Parts 3400--
                3499)
      XXXV  Rural Housing Service, Department of Agriculture 
                (Parts 3500--3599)
     XXXVI  National Agricultural Statistics Service, Department 
                of Agriculture (Parts 3600--3699)
    XXXVII  Economic Research Service, Department of Agriculture 
                (Parts 3700--3799)
   XXXVIII  World Agricultural Outlook Board, Department of 
                Agriculture (Parts 3800--3899)
       XLI  [Reserved]
      XLII  Rural Business-Cooperative Service and Rural Utilities 
                Service, Department of Agriculture (Parts 4200--
                4299)

                    Title 8--Aliens and Nationality

         I  Immigration and Naturalization Service, Department of 
                Justice (Parts 1--599)

                 Title 9--Animals and Animal Products

         I  Animal and Plant Health Inspection Service, Department 
                of Agriculture (Parts 1--199)
        II  Grain Inspection, Packers and Stockyards 
                Administration (Packers and Stockyards Programs), 
                Department of Agriculture (Parts 200--299)
       III  Food Safety and Inspection Service, Department of 
                Agriculture (Parts 300--599)

                           Title 10--Energy

         I  Nuclear Regulatory Commission (Parts 0--199)
        II  Department of Energy (Parts 200--699)
       III  Department of Energy (Parts 700--999)
         X  Department of Energy (General Provisions) (Parts 1000-
                -1099)
      XVII  Defense Nuclear Facilities Safety Board (Parts 1700--
                1799)
     XVIII  Northeast Interstate Low-Level Radioactive Waste 
                Commission (Part 1800)

                      Title 11--Federal Elections

         I  Federal Election Commission (Parts 1--9099)

                      Title 12--Banks and Banking

         I  Comptroller of the Currency, Department of the 
                Treasury (Parts 1--199)

[[Page 111]]

        II  Federal Reserve System (Parts 200--299)
       III  Federal Deposit Insurance Corporation (Parts 300--399)
        IV  Export-Import Bank of the United States (Parts 400--
                499)
         V  Office of Thrift Supervision, Department of the 
                Treasury (Parts 500--599)
        VI  Farm Credit Administration (Parts 600--699)
       VII  National Credit Union Administration (Parts 700--799)
      VIII  Federal Financing Bank (Parts 800--899)
        IX  Federal Housing Finance Board (Parts 900--999)
        XI  Federal Financial Institutions Examination Council 
                (Parts 1100--1199)
       XIV  Farm Credit System Insurance Corporation (Parts 1400--
                1499)
        XV  Department of the Treasury (Parts 1500--1599)
      XVII  Office of Federal Housing Enterprise Oversight, 
                Department of Housing and Urban Development (Parts 
                1700--1799)
     XVIII  Community Development Financial Institutions Fund, 
                Department of the Treasury (Parts 1800--1899)

               Title 13--Business Credit and Assistance

         I  Small Business Administration (Parts 1--199)
       III  Economic Development Administration, Department of 
                Commerce (Parts 300--399)
        IV  Emergency Steel Guarantee Loan Board (Parts 400--499)
         V  Emergency Oil and Gas Guaranteed Loan Board (Parts 
                500--599)

                    Title 14--Aeronautics and Space

         I  Federal Aviation Administration, Department of 
                Transportation (Parts 1--199)
        II  Office of the Secretary, Department of Transportation 
                (Aviation Proceedings) (Parts 200--399)
       III  Commercial Space Transportation, Federal Aviation 
                Administration, Department of Transportation 
                (Parts 400--499)
         V  National Aeronautics and Space Administration (Parts 
                1200--1299)
        VI  Office of Management and Budget (Parts 1300--1399)

                 Title 15--Commerce and Foreign Trade

            Subtitle A--Office of the Secretary of Commerce (Parts 
                0--29)
            Subtitle B--Regulations Relating to Commerce and 
                Foreign Trade
         I  Bureau of the Census, Department of Commerce (Parts 
                30--199)
        II  National Institute of Standards and Technology, 
                Department of Commerce (Parts 200--299)

[[Page 112]]

       III  International Trade Administration, Department of 
                Commerce (Parts 300--399)
        IV  Foreign-Trade Zones Board, Department of Commerce 
                (Parts 400--499)
       VII  Bureau of Export Administration, Department of 
                Commerce (Parts 700--799)
      VIII  Bureau of Economic Analysis, Department of Commerce 
                (Parts 800--899)
        IX  National Oceanic and Atmospheric Administration, 
                Department of Commerce (Parts 900--999)
        XI  Technology Administration, Department of Commerce 
                (Parts 1100--1199)
      XIII  East-West Foreign Trade Board (Parts 1300--1399)
       XIV  Minority Business Development Agency (Parts 1400--
                1499)
            Subtitle C--Regulations Relating to Foreign Trade 
                Agreements
        XX  Office of the United States Trade Representative 
                (Parts 2000--2099)
            Subtitle D--Regulations Relating to Telecommunications 
                and Information
     XXIII  National Telecommunications and Information 
                Administration, Department of Commerce (Parts 
                2300--2399)

                    Title 16--Commercial Practices

         I  Federal Trade Commission (Parts 0--999)
        II  Consumer Product Safety Commission (Parts 1000--1799)

             Title 17--Commodity and Securities Exchanges

         I  Commodity Futures Trading Commission (Parts 1--199)
        II  Securities and Exchange Commission (Parts 200--399)
        IV  Department of the Treasury (Parts 400--499)

          Title 18--Conservation of Power and Water Resources

         I  Federal Energy Regulatory Commission, Department of 
                Energy (Parts 1--399)
       III  Delaware River Basin Commission (Parts 400--499)
        VI  Water Resources Council (Parts 700--799)
      VIII  Susquehanna River Basin Commission (Parts 800--899)
      XIII  Tennessee Valley Authority (Parts 1300--1399)

                       Title 19--Customs Duties

         I  United States Customs Service, Department of the 
                Treasury (Parts 1--199)
        II  United States International Trade Commission (Parts 
                200--299)

[[Page 113]]

       III  International Trade Administration, Department of 
                Commerce (Parts 300--399)

                     Title 20--Employees' Benefits

         I  Office of Workers' Compensation Programs, Department 
                of Labor (Parts 1--199)
        II  Railroad Retirement Board (Parts 200--399)
       III  Social Security Administration (Parts 400--499)
        IV  Employees' Compensation Appeals Board, Department of 
                Labor (Parts 500--599)
         V  Employment and Training Administration, Department of 
                Labor (Parts 600--699)
        VI  Employment Standards Administration, Department of 
                Labor (Parts 700--799)
       VII  Benefits Review Board, Department of Labor (Parts 800-
                -899)
      VIII  Joint Board for the Enrollment of Actuaries (Parts 
                900--999)
        IX  Office of the Assistant Secretary for Veterans' 
                Employment and Training, Department of Labor 
                (Parts 1000--1099)

                       Title 21--Food and Drugs

         I  Food and Drug Administration, Department of Health and 
                Human Services (Parts 1--1299)
        II  Drug Enforcement Administration, Department of Justice 
                (Parts 1300--1399)
       III  Office of National Drug Control Policy (Parts 1400--
                1499)

                      Title 22--Foreign Relations

         I  Department of State (Parts 1--199)
        II  Agency for International Development (Parts 200--299)
       III  Peace Corps (Parts 300--399)
        IV  International Joint Commission, United States and 
                Canada (Parts 400--499)
         V  Broadcasting Board of Governors (Parts 500--599)
       VII  Overseas Private Investment Corporation (Parts 700--
                799)
        IX  Foreign Service Grievance Board Regulations (Parts 
                900--999)
         X  Inter-American Foundation (Parts 1000--1099)
        XI  International Boundary and Water Commission, United 
                States and Mexico, United States Section (Parts 
                1100--1199)
       XII  United States International Development Cooperation 
                Agency (Parts 1200--1299)
       XIV  Foreign Service Labor Relations Board; Federal Labor 
                Relations Authority; General Counsel of the 
                Federal Labor Relations Authority; and the Foreign 
                Service Impasse Disputes Panel (Parts 1400--1499)
        XV  African Development Foundation (Parts 1500--1599)

[[Page 114]]

       XVI  Japan-United States Friendship Commission (Parts 1600-
                -1699)
      XVII  United States Institute of Peace (Parts 1700--1799)

                          Title 23--Highways

         I  Federal Highway Administration, Department of 
                Transportation (Parts 1--999)
        II  National Highway Traffic Safety Administration and 
                Federal Highway Administration, Department of 
                Transportation (Parts 1200--1299)
       III  National Highway Traffic Safety Administration, 
                Department of Transportation (Parts 1300--1399)

                Title 24--Housing and Urban Development

            Subtitle A--Office of the Secretary, Department of 
                Housing and Urban Development (Parts 0--99)
            Subtitle B--Regulations Relating to Housing and Urban 
                Development
         I  Office of Assistant Secretary for Equal Opportunity, 
                Department of Housing and Urban Development (Parts 
                100--199)
        II  Office of Assistant Secretary for Housing-Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Parts 200--299)
       III  Government National Mortgage Association, Department 
                of Housing and Urban Development (Parts 300--399)
        IV  Office of Housing and Office of Multifamily Housing 
                Assistance Restructuring, Department of Housing 
                and Urban Development (Parts 400--499)
         V  Office of Assistant Secretary for Community Planning 
                and Development, Department of Housing and Urban 
                Development (Parts 500--599)
        VI  Office of Assistant Secretary for Community Planning 
                and Development, Department of Housing and Urban 
                Development (Parts 600--699) [Reserved]
       VII  Office of the Secretary, Department of Housing and 
                Urban Development (Housing Assistance Programs and 
                Public and Indian Housing Programs) (Parts 700--
                799)
      VIII  Office of the Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Section 8 Housing Assistance 
                Programs, Section 202 Direct Loan Program, Section 
                202 Supportive Housing for the Elderly Program and 
                Section 811 Supportive Housing for Persons With 
                Disabilities Program) (Parts 800--899)
        IX  Office of Assistant Secretary for Public and Indian 
                Housing, Department of Housing and Urban 
                Development (Parts 900--999)
         X  Office of Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Interstate Land Sales 
                Registration Program) (Parts 1700--1799)

[[Page 115]]

       XII  Office of Inspector General, Department of Housing and 
                Urban Development (Parts 2000--2099)
        XX  Office of Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Parts 3200--3899)
       XXV  Neighborhood Reinvestment Corporation (Parts 4100--
                4199)

                           Title 25--Indians

         I  Bureau of Indian Affairs, Department of the Interior 
                (Parts 1--299)
        II  Indian Arts and Crafts Board, Department of the 
                Interior (Parts 300--399)
       III  National Indian Gaming Commission, Department of the 
                Interior (Parts 500--599)
        IV  Office of Navajo and Hopi Indian Relocation (Parts 
                700--799)
         V  Bureau of Indian Affairs, Department of the Interior, 
                and Indian Health Service, Department of Health 
                and Human Services (Part 900)
        VI  Office of the Assistant Secretary-Indian Affairs, 
                Department of the Interior (Parts 1000--1199)
       VII  Office of the Special Trustee for American Indians, 
                Department of the Interior (Part 1200)

                      Title 26--Internal Revenue

         I  Internal Revenue Service, Department of the Treasury 
                (Parts 1--899)

           Title 27--Alcohol, Tobacco Products and Firearms

         I  Bureau of Alcohol, Tobacco and Firearms, Department of 
                the Treasury (Parts 1--299)

                   Title 28--Judicial Administration

         I  Department of Justice (Parts 0--199)
       III  Federal Prison Industries, Inc., Department of Justice 
                (Parts 300--399)
         V  Bureau of Prisons, Department of Justice (Parts 500--
                599)
        VI  Offices of Independent Counsel, Department of Justice 
                (Parts 600--699)
       VII  Office of Independent Counsel (Parts 700--799)
      VIII  Court Services and Offender Supervision Agency for the 
                District of Columbia (Parts 800--899)
        IX  National Crime Prevention and Privacy Compact Council 
                (Parts 900--999)
        XI  Department of Justice and Department of State (Parts 
                1100--1199)

[[Page 116]]

                            Title 29--Labor

            Subtitle A--Office of the Secretary of Labor (Parts 0-
                -99)
            Subtitle B--Regulations Relating to Labor
         I  National Labor Relations Board (Parts 100--199)
        II  Office of Labor-Management Standards, Department of 
                Labor (Parts 200--299)
       III  National Railroad Adjustment Board (Parts 300--399)
        IV  Office of Labor-Management Standards, Department of 
                Labor (Parts 400--499)
         V  Wage and Hour Division, Department of Labor (Parts 
                500--899)
        IX  Construction Industry Collective Bargaining Commission 
                (Parts 900--999)
         X  National Mediation Board (Parts 1200--1299)
       XII  Federal Mediation and Conciliation Service (Parts 
                1400--1499)
       XIV  Equal Employment Opportunity Commission (Parts 1600--
                1699)
      XVII  Occupational Safety and Health Administration, 
                Department of Labor (Parts 1900--1999)
        XX  Occupational Safety and Health Review Commission 
                (Parts 2200--2499)
       XXV  Pension and Welfare Benefits Administration, 
                Department of Labor (Parts 2500--2599)
     XXVII  Federal Mine Safety and Health Review Commission 
                (Parts 2700--2799)
        XL  Pension Benefit Guaranty Corporation (Parts 4000--
                4999)

                      Title 30--Mineral Resources

         I  Mine Safety and Health Administration, Department of 
                Labor (Parts 1--199)
        II  Minerals Management Service, Department of the 
                Interior (Parts 200--299)
       III  Board of Surface Mining and Reclamation Appeals, 
                Department of the Interior (Parts 300--399)
        IV  Geological Survey, Department of the Interior (Parts 
                400--499)
        VI  Bureau of Mines, Department of the Interior (Parts 
                600--699)
       VII  Office of Surface Mining Reclamation and Enforcement, 
                Department of the Interior (Parts 700--999)

                 Title 31--Money and Finance: Treasury

            Subtitle A--Office of the Secretary of the Treasury 
                (Parts 0--50)
            Subtitle B--Regulations Relating to Money and Finance
         I  Monetary Offices, Department of the Treasury (Parts 
                51--199)
        II  Fiscal Service, Department of the Treasury (Parts 200-
                -399)
        IV  Secret Service, Department of the Treasury (Parts 400-
                -499)
         V  Office of Foreign Assets Control, Department of the 
                Treasury (Parts 500--599)

[[Page 117]]

        VI  Bureau of Engraving and Printing, Department of the 
                Treasury (Parts 600--699)
       VII  Federal Law Enforcement Training Center, Department of 
                the Treasury (Parts 700--799)
      VIII  Office of International Investment, Department of the 
                Treasury (Parts 800--899)
        IX  Federal Claims Collection Standards (Department of the 
                Treasury--Department of Justice) (Parts 900--999)

                      Title 32--National Defense

            Subtitle A--Department of Defense
         I  Office of the Secretary of Defense (Parts 1--399)
         V  Department of the Army (Parts 400--699)
        VI  Department of the Navy (Parts 700--799)
       VII  Department of the Air Force (Parts 800--1099)
            Subtitle B--Other Regulations Relating to National 
                Defense
       XII  Defense Logistics Agency (Parts 1200--1299)
       XVI  Selective Service System (Parts 1600--1699)
     XVIII  National Counterintelligence Center (Parts 1800--1899)
       XIX  Central Intelligence Agency (Parts 1900--1999)
        XX  Information Security Oversight Office, National 
                Archives and Records Administration (Parts 2000--
                2099)
       XXI  National Security Council (Parts 2100--2199)
      XXIV  Office of Science and Technology Policy (Parts 2400--
                2499)
     XXVII  Office for Micronesian Status Negotiations (Parts 
                2700--2799)
    XXVIII  Office of the Vice President of the United States 
                (Parts 2800--2899)

               Title 33--Navigation and Navigable Waters

         I  Coast Guard, Department of Transportation (Parts 1--
                199)
        II  Corps of Engineers, Department of the Army (Parts 200-
                -399)
        IV  Saint Lawrence Seaway Development Corporation, 
                Department of Transportation (Parts 400--499)

                          Title 34--Education

            Subtitle A--Office of the Secretary, Department of 
                Education (Parts 1--99)
            Subtitle B--Regulations of the Offices of the 
                Department of Education
         I  Office for Civil Rights, Department of Education 
                (Parts 100--199)
        II  Office of Elementary and Secondary Education, 
                Department of Education (Parts 200--299)
       III  Office of Special Education and Rehabilitative 
                Services, Department of Education (Parts 300--399)

[[Page 118]]

        IV  Office of Vocational and Adult Education, Department 
                of Education (Parts 400--499)
         V  Office of Bilingual Education and Minority Languages 
                Affairs, Department of Education (Parts 500--599)
        VI  Office of Postsecondary Education, Department of 
                Education (Parts 600--699)
       VII  Office of Educational Research and Improvement, 
                Department of Education (Parts 700--799)
        XI  National Institute for Literacy (Parts 1100--1199)
            Subtitle C--Regulations Relating to Education
       XII  National Council on Disability (Parts 1200--1299)

                        Title 35--Panama Canal

         I  Panama Canal Regulations (Parts 1--299)

             Title 36--Parks, Forests, and Public Property

         I  National Park Service, Department of the Interior 
                (Parts 1--199)
        II  Forest Service, Department of Agriculture (Parts 200--
                299)
       III  Corps of Engineers, Department of the Army (Parts 300-
                -399)
        IV  American Battle Monuments Commission (Parts 400--499)
         V  Smithsonian Institution (Parts 500--599)
       VII  Library of Congress (Parts 700--799)
      VIII  Advisory Council on Historic Preservation (Parts 800--
                899)
        IX  Pennsylvania Avenue Development Corporation (Parts 
                900--999)
         X  Presidio Trust (Parts 1000--1099)
        XI  Architectural and Transportation Barriers Compliance 
                Board (Parts 1100--1199)
       XII  National Archives and Records Administration (Parts 
                1200--1299)
        XV  Oklahoma City National Memorial Trust (Part 1501)
       XVI  Morris K. Udall Scholarship and Excellence in National 
                Environmental Policy Foundation (Parts 1600--1699)

             Title 37--Patents, Trademarks, and Copyrights

         I  United States Patent and Trademark Office, Department 
                of Commerce (Parts 1--199)
        II  Copyright Office, Library of Congress (Parts 200--299)
        IV  Assistant Secretary for Technology Policy, Department 
                of Commerce (Parts 400--499)
         V  Under Secretary for Technology, Department of Commerce 
                (Parts 500--599)

           Title 38--Pensions, Bonuses, and Veterans' Relief

         I  Department of Veterans Affairs (Parts 0--99)

[[Page 119]]

                       Title 39--Postal Service

         I  United States Postal Service (Parts 1--999)
       III  Postal Rate Commission (Parts 3000--3099)

                  Title 40--Protection of Environment

         I  Environmental Protection Agency (Parts 1--799)
        IV  Environmental Protection Agency and Department of 
                Justice (Parts 1400--1499)
         V  Council on Environmental Quality (Parts 1500--1599)
        VI  Chemical Safety and Hazard Investigation Board (Parts 
                1600--1699)
       VII  Environmental Protection Agency and Department of 
                Defense; Uniform National Discharge Standards for 
                Vessels of the Armed Forces (Parts 1700--1799)

          Title 41--Public Contracts and Property Management

            Subtitle B--Other Provisions Relating to Public 
                Contracts
        50  Public Contracts, Department of Labor (Parts 50-1--50-
                999)
        51  Committee for Purchase From People Who Are Blind or 
                Severely Disabled (Parts 51-1--51-99)
        60  Office of Federal Contract Compliance Programs, Equal 
                Employment Opportunity, Department of Labor (Parts 
                60-1--60-999)
        61  Office of the Assistant Secretary for Veterans' 
                Employment and Training Service, Department of 
                Labor (Parts 61-1--61-999)
            Subtitle C--Federal Property Management Regulations 
                System
       101  Federal Property Management Regulations (Parts 101-1--
                101-99)
       102  Federal Management Regulation (Parts 102-1--102-299)
       105  General Services Administration (Parts 105-1--105-999)
       109  Department of Energy Property Management Regulations 
                (Parts 109-1--109-99)
       114  Department of the Interior (Parts 114-1--114-99)
       115  Environmental Protection Agency (Parts 115-1--115-99)
       128  Department of Justice (Parts 128-1--128-99)
            Subtitle D--Other Provisions Relating to Property 
                Management [Reserved]
            Subtitle E--Federal Information Resources Management 
                Regulations System
       201  Federal Information Resources Management Regulation 
                (Parts 201-1--201-99) [Reserved]
            Subtitle F--Federal Travel Regulation System
       300  General (Parts 300-1--300-99)
       301  Temporary Duty (TDY) Travel Allowances (Parts 301-1--
                301-99)
       302  Relocation Allowances (Parts 302-1--302-99)
       303  Payment of Expenses Connected with the Death of 
                Certain Employees (Part 303-70)

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       304  Payment from a Non-Federal Source for Travel Expenses 
                (Parts 304-1--304-99)

                        Title 42--Public Health

         I  Public Health Service, Department of Health and Human 
                Services (Parts 1--199)
        IV  Centers for Medicare & Medicaid Services, Department 
                of Health and Human Services (Parts 400--499)
         V  Office of Inspector General-Health Care, Department of 
                Health and Human Services (Parts 1000--1999)

                   Title 43--Public Lands: Interior

            Subtitle A--Office of the Secretary of the Interior 
                (Parts 1--199)
            Subtitle B--Regulations Relating to Public Lands
         I  Bureau of Reclamation, Department of the Interior 
                (Parts 200--499)
        II  Bureau of Land Management, Department of the Interior 
                (Parts 1000--9999)
       III  Utah Reclamation Mitigation and Conservation 
                Commission (Parts 10000--10005)

             Title 44--Emergency Management and Assistance

         I  Federal Emergency Management Agency (Parts 0--399)
        IV  Department of Commerce and Department of 
                Transportation (Parts 400--499)

                       Title 45--Public Welfare

            Subtitle A--Department of Health and Human Services 
                (Parts 1--199)
            Subtitle B--Regulations Relating to Public Welfare
        II  Office of Family Assistance (Assistance Programs), 
                Administration for Children and Families, 
                Department of Health and Human Services (Parts 
                200--299)
       III  Office of Child Support Enforcement (Child Support 
                Enforcement Program), Administration for Children 
                and Families, Department of Health and Human 
                Services (Parts 300--399)
        IV  Office of Refugee Resettlement, Administration for 
                Children and Families Department of Health and 
                Human Services (Parts 400--499)
         V  Foreign Claims Settlement Commission of the United 
                States, Department of Justice (Parts 500--599)
        VI  National Science Foundation (Parts 600--699)
       VII  Commission on Civil Rights (Parts 700--799)
      VIII  Office of Personnel Management (Parts 800--899)

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         X  Office of Community Services, Administration for 
                Children and Families, Department of Health and 
                Human Services (Parts 1000--1099)
        XI  National Foundation on the Arts and the Humanities 
                (Parts 1100--1199)
       XII  Corporation for National and Community Service (Parts 
                1200--1299)
      XIII  Office of Human Development Services, Department of 
                Health and Human Services (Parts 1300--1399)
       XVI  Legal Services Corporation (Parts 1600--1699)
      XVII  National Commission on Libraries and Information 
                Science (Parts 1700--1799)
     XVIII  Harry S. Truman Scholarship Foundation (Parts 1800--
                1899)
       XXI  Commission on Fine Arts (Parts 2100--2199)
     XXIII  Arctic Research Commission (Part 2301)
      XXIV  James Madison Memorial Fellowship Foundation (Parts 
                2400--2499)
       XXV  Corporation for National and Community Service (Parts 
                2500--2599)

                          Title 46--Shipping

         I  Coast Guard, Department of Transportation (Parts 1--
                199)
        II  Maritime Administration, Department of Transportation 
                (Parts 200--399)
       III  Coast Guard (Great Lakes Pilotage), Department of 
                Transportation (Parts 400--499)
        IV  Federal Maritime Commission (Parts 500--599)

                      Title 47--Telecommunication

         I  Federal Communications Commission (Parts 0--199)
        II  Office of Science and Technology Policy and National 
                Security Council (Parts 200--299)
       III  National Telecommunications and Information 
                Administration, Department of Commerce (Parts 300-
                -399)

           Title 48--Federal Acquisition Regulations System

         1  Federal Acquisition Regulation (Parts 1--99)
         2  Department of Defense (Parts 200--299)
         3  Department of Health and Human Services (Parts 300--
                399)
         4  Department of Agriculture (Parts 400--499)
         5  General Services Administration (Parts 500--599)
         6  Department of State (Parts 600--699)
         7  United States Agency for International Development 
                (Parts 700--799)
         8  Department of Veterans Affairs (Parts 800--899)

[[Page 122]]

         9  Department of Energy (Parts 900--999)
        10  Department of the Treasury (Parts 1000--1099)
        12  Department of Transportation (Parts 1200--1299)
        13  Department of Commerce (Parts 1300--1399)
        14  Department of the Interior (Parts 1400--1499)
        15  Environmental Protection Agency (Parts 1500--1599)
        16  Office of Personnel Management Federal Employees 
                Health Benefits Acquisition Regulation (Parts 
                1600--1699)
        17  Office of Personnel Management (Parts 1700--1799)
        18  National Aeronautics and Space Administration (Parts 
                1800--1899)
        19  Broadcasting Board of Governors (Parts 1900--1999)
        20  Nuclear Regulatory Commission (Parts 2000--2099)
        21  Office of Personnel Management, Federal Employees 
                Group Life Insurance Federal Acquisition 
                Regulation (Parts 2100--2199)
        23  Social Security Administration (Parts 2300--2399)
        24  Department of Housing and Urban Development (Parts 
                2400--2499)
        25  National Science Foundation (Parts 2500--2599)
        28  Department of Justice (Parts 2800--2899)
        29  Department of Labor (Parts 2900--2999)
        34  Department of Education Acquisition Regulation (Parts 
                3400--3499)
        35  Panama Canal Commission (Parts 3500--3599)
        44  Federal Emergency Management Agency (Parts 4400--4499)
        51  Department of the Army Acquisition Regulations (Parts 
                5100--5199)
        52  Department of the Navy Acquisition Regulations (Parts 
                5200--5299)
        53  Department of the Air Force Federal Acquisition 
                Regulation Supplement (Parts 5300--5399)
        54  Defense Logistics Agency, Department of Defense (Part 
                5452)
        57  African Development Foundation (Parts 5700--5799)
        61  General Services Administration Board of Contract 
                Appeals (Parts 6100--6199)
        63  Department of Transportation Board of Contract Appeals 
                (Parts 6300--6399)
        99  Cost Accounting Standards Board, Office of Federal 
                Procurement Policy, Office of Management and 
                Budget (Parts 9900--9999)

                       Title 49--Transportation

            Subtitle A--Office of the Secretary of Transportation 
                (Parts 1--99)
            Subtitle B--Other Regulations Relating to 
                Transportation
         I  Research and Special Programs Administration, 
                Department of Transportation (Parts 100--199)

[[Page 123]]

        II  Federal Railroad Administration, Department of 
                Transportation (Parts 200--299)
       III  Federal Motor Carrier Safety Administration, 
                Department of Transportation (Parts 300--399)
        IV  Coast Guard, Department of Transportation (Parts 400--
                499)
         V  National Highway Traffic Safety Administration, 
                Department of Transportation (Parts 500--599)
        VI  Federal Transit Administration, Department of 
                Transportation (Parts 600--699)
       VII  National Railroad Passenger Corporation (AMTRAK) 
                (Parts 700--799)
      VIII  National Transportation Safety Board (Parts 800--999)
         X  Surface Transportation Board, Department of 
                Transportation (Parts 1000--1399)
        XI  Bureau of Transportation Statistics, Department of 
                Transportation (Parts 1400--1499)
       XII  Transportation Security Administration, Department of 
                Transportation (Parts 1500--1599)

                   Title 50--Wildlife and Fisheries

         I  United States Fish and Wildlife Service, Department of 
                the Interior (Parts 1--199)
        II  National Marine Fisheries Service, National Oceanic 
                and Atmospheric Administration, Department of 
                Commerce (Parts 200--299)
       III  International Fishing and Related Activities (Parts 
                300--399)
        IV  Joint Regulations (United States Fish and Wildlife 
                Service, Department of the Interior and National 
                Marine Fisheries Service, National Oceanic and 
                Atmospheric Administration, Department of 
                Commerce); Endangered Species Committee 
                Regulations (Parts 400--499)
         V  Marine Mammal Commission (Parts 500--599)
        VI  Fishery Conservation and Management, National Oceanic 
                and Atmospheric Administration, Department of 
                Commerce (Parts 600--699)

                      CFR Index and Finding Aids

            Subject/Agency Index
            List of Agency Prepared Indexes
            Parallel Tables of Statutory Authorities and Rules
            List of CFR Titles, Chapters, Subchapters, and Parts
            Alphabetical List of Agencies Appearing in the CFR



[[Page 125]]





           Alphabetical List of Agencies Appearing in the CFR




                      (Revised as of April 1, 2002)

                                                  CFR Title, Subtitle or 
                     Agency                               Chapter

Administrative Committee of the Federal Register  1, I
Advanced Research Projects Agency                 32, I
Advisory Commission on Intergovernmental          5, VII
     Relations
Advisory Council on Historic Preservation         36, VIII
African Development Foundation                    22, XV
  Federal Acquisition Regulation                  48, 57
Agency for International Development, United      22, II
     States
  Federal Acquisition Regulation                  48, 7
Agricultural Marketing Service                    7, I, IX, X, XI
Agricultural Research Service                     7, V
Agriculture Department                            5, LXXIII
  Agricultural Marketing Service                  7, I, IX, X, XI
  Agricultural Research Service                   7, V
  Animal and Plant Health Inspection Service      7, III; 9, I
  Chief Financial Officer, Office of              7, XXX
  Commodity Credit Corporation                    7, XIV
  Cooperative State Research, Education, and      7, XXXIV
       Extension Service
  Economic Research Service                       7, XXXVII
  Energy, Office of                               7, XXIX
  Environmental Quality, Office of                7, XXXI
  Farm Service Agency                             7, VII, XVIII
  Federal Acquisition Regulation                  48, 4
  Federal Crop Insurance Corporation              7, IV
  Food and Nutrition Service                      7, II
  Food Safety and Inspection Service              9, III
  Foreign Agricultural Service                    7, XV
  Forest Service                                  36, II
  Grain Inspection, Packers and Stockyards        7, VIII; 9, II
       Administration
  Information Resources Management, Office of     7, XXVII
  Inspector General, Office of                    7, XXVI
  National Agricultural Library                   7, XLI
  National Agricultural Statistics Service        7, XXXVI
  Natural Resources Conservation Service          7, VI
  Operations, Office of                           7, XXVIII
  Procurement and Property Management, Office of  7, XXXII
  Rural Business-Cooperative Service              7, XVIII, XLII
  Rural Development Administration                7, XLII
  Rural Housing Service                           7, XVIII, XXXV
  Rural Telephone Bank                            7, XVI
  Rural Utilities Service                         7, XVII, XVIII, XLII
  Secretary of Agriculture, Office of             7, Subtitle A
  Transportation, Office of                       7, XXXIII
  World Agricultural Outlook Board                7, XXXVIII
Air Force Department                              32, VII
  Federal Acquisition Regulation Supplement       48, 53
Alcohol, Tobacco and Firearms, Bureau of          27, I
AMTRAK                                            49, VII
American Battle Monuments Commission              36, IV
American Indians, Office of the Special Trustee   25, VII
Animal and Plant Health Inspection Service        7, III; 9, I
Appalachian Regional Commission                   5, IX
Architectural and Transportation Barriers         36, XI
   Compliance Board
[[Page 126]]

Arctic Research Commission                        45, XXIII
Armed Forces Retirement Home                      5, XI
Army Department                                   32, V
  Engineers, Corps of                             33, II; 36, III
  Federal Acquisition Regulation                  48, 51
Benefits Review Board                             20, VII
Bilingual Education and Minority Languages        34, V
     Affairs, Office of
Blind or Severely Disabled, Committee for         41, 51
     Purchase From People Who Are
Broadcasting Board of Governors                   22, V
  Federal Acquisition Regulation                  48, 19
Census Bureau                                     15, I
Centers for Medicare & Medicaid Services          42, IV
Central Intelligence Agency                       32, XIX
Chief Financial Officer, Office of                7, XXX
Child Support Enforcement, Office of              45, III
Children and Families, Administration for         45, II, III, IV, X
Civil Rights, Commission on                       45, VII
Civil Rights, Office for                          34, I
Coast Guard                                       33, I; 46, I; 49, IV
Coast Guard (Great Lakes Pilotage)                46, III
Commerce Department                               44, IV
  Census Bureau                                   15, I
  Economic Affairs, Under Secretary               37, V
  Economic Analysis, Bureau of                    15, VIII
  Economic Development Administration             13, III
  Emergency Management and Assistance             44, IV
  Export Administration, Bureau of                15, VII
  Federal Acquisition Regulation                  48, 13
  Fishery Conservation and Management             50, VI
  Foreign-Trade Zones Board                       15, IV
  International Trade Administration              15, III; 19, III
  National Institute of Standards and Technology  15, II
  National Marine Fisheries Service               50, II, IV, VI
  National Oceanic and Atmospheric                15, IX; 50, II, III, IV, 
       Administration                             VI
  National Telecommunications and Information     15, XXIII; 47, III
       Administration
  National Weather Service                        15, IX
  Patent and Trademark Office, United States      37, I
  Productivity, Technology and Innovation,        37, IV
       Assistant Secretary for
  Secretary of Commerce, Office of                15, Subtitle A
  Technology, Under Secretary for                 37, V
  Technology Administration                       15, XI
  Technology Policy, Assistant Secretary for      37, IV
Commercial Space Transportation                   14, III
Commodity Credit Corporation                      7, XIV
Commodity Futures Trading Commission              5, XLI; 17, I
Community Planning and Development, Office of     24, V, VI
     Assistant Secretary for
Community Services, Office of                     45, X
Comptroller of the Currency                       12, I
Construction Industry Collective Bargaining       29, IX
     Commission
Consumer Product Safety Commission                5, LXXI; 16, II
Cooperative State Research, Education, and        7, XXXIV
     Extension Service
Copyright Office                                  37, II
Corporation for National and Community Service    45, XII, XXV
Cost Accounting Standards Board                   48, 99
Council on Environmental Quality                  40, V
Court Services and Offender Supervision Agency    28, VIII
     for the District of Columbia
Customs Service, United States                    19, I
Defense Contract Audit Agency                     32, I
Defense Department                                5, XXVI; 32, Subtitle A; 
                                                  40, VII
  Advanced Research Projects Agency               32, I

[[Page 127]]

  Air Force Department                            32, VII
  Army Department                                 32, V; 33, II; 36, III, 
                                                  48, 51
  Defense Intelligence Agency                     32, I
  Defense Logistics Agency                        32, I, XII; 48, 54
  Engineers, Corps of                             33, II; 36, III
  Federal Acquisition Regulation                  48, 2
  National Imagery and Mapping Agency             32, I
  Navy Department                                 32, VI; 48, 52
  Secretary of Defense, Office of                 32, I
Defense Contract Audit Agency                     32, I
Defense Intelligence Agency                       32, I
Defense Logistics Agency                          32, XII; 48, 54
Defense Nuclear Facilities Safety Board           10, XVII
Delaware River Basin Commission                   18, III
District of Columbia, Court Services and          28, VIII
     Offender Supervision Agency for the
Drug Enforcement Administration                   21, II
East-West Foreign Trade Board                     15, XIII
Economic Affairs, Under Secretary                 37, V
Economic Analysis, Bureau of                      15, VIII
Economic Development Administration               13, III
Economic Research Service                         7, XXXVII
Education, Department of                          5, LIII
  Bilingual Education and Minority Languages      34, V
       Affairs, Office of
  Civil Rights, Office for                        34, I
  Educational Research and Improvement, Office    34, VII
       of
  Elementary and Secondary Education, Office of   34, II
  Federal Acquisition Regulation                  48, 34
  Postsecondary Education, Office of              34, VI
  Secretary of Education, Office of               34, Subtitle A
  Special Education and Rehabilitative Services,  34, III
       Office of
  Vocational and Adult Education, Office of       34, IV
Educational Research and Improvement, Office of   34, VII
Elementary and Secondary Education, Office of     34, II
Emergency Oil and Gas Guaranteed Loan Board       13, V
Emergency Steel Guarantee Loan Board              13, IV
Employees' Compensation Appeals Board             20, IV
Employees Loyalty Board                           5, V
Employment and Training Administration            20, V
Employment Standards Administration               20, VI
Endangered Species Committee                      50, IV
Energy, Department of                             5, XXIII; 10, II, III, X
  Federal Acquisition Regulation                  48, 9
  Federal Energy Regulatory Commission            5, XXIV; 18, I
  Property Management Regulations                 41, 109
Energy, Office of                                 7, XXIX
Engineers, Corps of                               33, II; 36, III
Engraving and Printing, Bureau of                 31, VI
Environmental Protection Agency                   5, LIV; 40, I, IV, VII
  Federal Acquisition Regulation                  48, 15
  Property Management Regulations                 41, 115
Environmental Quality, Office of                  7, XXXI
Equal Employment Opportunity Commission           5, LXII; 29, XIV
Equal Opportunity, Office of Assistant Secretary  24, I
     for
Executive Office of the President                 3, I
  Administration, Office of                       5, XV
  Environmental Quality, Council on               40, V
  Management and Budget, Office of                5, III, LXXVII; 14, VI; 
                                                  48, 99
  National Drug Control Policy, Office of         21, III
  National Security Council                       32, XXI; 47, 2
  Presidential Documents                          3
  Science and Technology Policy, Office of        32, XXIV; 47, II
  Trade Representative, Office of the United      15, XX
       States
Export Administration, Bureau of                  15, VII

[[Page 128]]

Export-Import Bank of the United States           5, LII; 12, IV
Family Assistance, Office of                      45, II
Farm Credit Administration                        5, XXXI; 12, VI
Farm Credit System Insurance Corporation          5, XXX; 12, XIV
Farm Service Agency                               7, VII, XVIII
Federal Acquisition Regulation                    48, 1
Federal Aviation Administration                   14, I
  Commercial Space Transportation                 14, III
Federal Claims Collection Standards               31, IX
Federal Communications Commission                 5, XXIX; 47, I
Federal Contract Compliance Programs, Office of   41, 60
Federal Crop Insurance Corporation                7, IV
Federal Deposit Insurance Corporation             5, XXII; 12, III
Federal Election Commission                       11, I
Federal Emergency Management Agency               44, I
  Federal Acquisition Regulation                  48, 44
Federal Employees Group Life Insurance Federal    48, 21
     Acquisition Regulation
Federal Employees Health Benefits Acquisition     48, 16
     Regulation
Federal Energy Regulatory Commission              5, XXIV; 18, I
Federal Financial Institutions Examination        12, XI
     Council
Federal Financing Bank                            12, VIII
Federal Highway Administration                    23, I, II
Federal Home Loan Mortgage Corporation            1, IV
Federal Housing Enterprise Oversight Office       12, XVII
Federal Housing Finance Board                     12, IX
Federal Labor Relations Authority, and General    5, XIV; 22, XIV
     Counsel of the Federal Labor Relations 
     Authority
Federal Law Enforcement Training Center           31, VII
Federal Management Regulation                     41, 102
Federal Maritime Commission                       46, IV
Federal Mediation and Conciliation Service        29, XII
Federal Mine Safety and Health Review Commission  5, LXXIV; 29, XXVII
Federal Motor Carrier Safety Administration       49, III
Federal Prison Industries, Inc.                   28, III
Federal Procurement Policy Office                 48, 99
Federal Property Management Regulations           41, 101
Federal Railroad Administration                   49, II
Federal Register, Administrative Committee of     1, I
Federal Register, Office of                       1, II
Federal Reserve System                            12, II
  Board of Governors                              5, LVIII
Federal Retirement Thrift Investment Board        5, VI, LXXVI
Federal Service Impasses Panel                    5, XIV
Federal Trade Commission                          5, XLVII; 16, I
Federal Transit Administration                    49, VI
Federal Travel Regulation System                  41, Subtitle F
Fine Arts, Commission on                          45, XXI
Fiscal Service                                    31, II
Fish and Wildlife Service, United States          50, I, IV
Fishery Conservation and Management               50, VI
Food and Drug Administration                      21, I
Food and Nutrition Service                        7, II
Food Safety and Inspection Service                9, III
Foreign Agricultural Service                      7, XV
Foreign Assets Control, Office of                 31, V
Foreign Claims Settlement Commission of the       45, V
     United States
Foreign Service Grievance Board                   22, IX
Foreign Service Impasse Disputes Panel            22, XIV
Foreign Service Labor Relations Board             22, XIV
Foreign-Trade Zones Board                         15, IV
Forest Service                                    36, II
General Accounting Office                         4, I
General Services Administration                   5, LVII; 41, 105
  Contract Appeals, Board of                      48, 61
  Federal Acquisition Regulation                  48, 5
  Federal Management Regulation                   41, 102

[[Page 129]]

  Federal Property Management Regulation          41, 101
  Federal Travel Regulation System                41, Subtitle F
  General                                         41, 300
  Payment From a Non-Federal Source for Travel    41, 304
       Expenses
  Payment of Expenses Connected With the Death    41, 303
       of Certain Employees
  Relocation Allowances                           41, 302
  Temporary Duty (TDY) Travel Allowances          41, 301
Geological Survey                                 30, IV
Government Ethics, Office of                      5, XVI
Government National Mortgage Association          24, III
Grain Inspection, Packers and Stockyards          7, VIII; 9, II
     Administration
Harry S. Truman Scholarship Foundation            45, XVIII
Health and Human Services, Department of          5, XLV; 45, Subtitle A
  Centers for Medicare & Medicaid Services        42, IV
  Child Support Enforcement, Office of            45, III
  Children and Families, Administration for       45, II, III, IV, X
  Community Services, Office of                   45, X
  Family Assistance, Office of                    45, II
  Federal Acquisition Regulation                  48, 3
  Food and Drug Administration                    21, I
  Human Development Services, Office of           45, XIII
  Indian Health Service                           25, V
  Inspector General (Health Care), Office of      42, V
  Public Health Service                           42, I
  Refugee Resettlement, Office of                 45, IV
Housing and Urban Development, Department of      5, LXV; 24, Subtitle B
  Community Planning and Development, Office of   24, V, VI
       Assistant Secretary for
  Equal Opportunity, Office of Assistant          24, I
       Secretary for
  Federal Acquisition Regulation                  48, 24
  Federal Housing Enterprise Oversight, Office    12, XVII
       of
  Government National Mortgage Association        24, III
  Housing--Federal Housing Commissioner, Office   24, II, VIII, X, XX
       of Assistant Secretary for
  Housing, Office of, and Multifamily Housing     24, IV
       Assistance Restructuring, Office of
  Inspector General, Office of                    24, XII
  Public and Indian Housing, Office of Assistant  24, IX
       Secretary for
  Secretary, Office of                            24, Subtitle A, VII
Housing--Federal Housing Commissioner, Office of  24, II, VIII, X, XX
     Assistant Secretary for
Housing, Office of, and Multifamily Housing       24, IV
     Assistance Restructuring, Office of
Human Development Services, Office of             45, XIII
Immigration and Naturalization Service            8, I
Independent Counsel, Office of                    28, VII
Indian Affairs, Bureau of                         25, I, V
Indian Affairs, Office of the Assistant           25, VI
     Secretary
Indian Arts and Crafts Board                      25, II
Indian Health Service                             25, V
Information Resources Management, Office of       7, XXVII
Information Security Oversight Office, National   32, XX
     Archives and Records Administration
Inspector General
  Agriculture Department                          7, XXVI
  Health and Human Services Department            42, V
  Housing and Urban Development Department        24, XII
Institute of Peace, United States                 22, XVII
Inter-American Foundation                         5, LXIII; 22, X
Intergovernmental Relations, Advisory Commission  5, VII
     on
Interior Department
  American Indians, Office of the Special         25, VII
       Trustee
  Endangered Species Committee                    50, IV
  Federal Acquisition Regulation                  48, 14
  Federal Property Management Regulations System  41, 114
  Fish and Wildlife Service, United States        50, I, IV

[[Page 130]]

  Geological Survey                               30, IV
  Indian Affairs, Bureau of                       25, I, V
  Indian Affairs, Office of the Assistant         25, VI
       Secretary
  Indian Arts and Crafts Board                    25, II
  Land Management, Bureau of                      43, II
  Minerals Management Service                     30, II
  Mines, Bureau of                                30, VI
  National Indian Gaming Commission               25, III
  National Park Service                           36, I
  Reclamation, Bureau of                          43, I
  Secretary of the Interior, Office of            43, Subtitle A
  Surface Mining and Reclamation Appeals, Board   30, III
       of
  Surface Mining Reclamation and Enforcement,     30, VII
       Office of
Internal Revenue Service                          26, I
International Boundary and Water Commission,      22, XI
     United States and Mexico, United States 
     Section
International Development, United States Agency   22, II
     for
  Federal Acquisition Regulation                  48, 7
International Development Cooperation Agency,     22, XII
     United States
International Fishing and Related Activities      50, III
International Investment, Office of               31, VIII
International Joint Commission, United States     22, IV
     and Canada
International Organizations Employees Loyalty     5, V
     Board
International Trade Administration                15, III; 19, III
International Trade Commission, United States     19, II
Interstate Commerce Commission                    5, XL
James Madison Memorial Fellowship Foundation      45, XXIV
Japan-United States Friendship Commission         22, XVI
Joint Board for the Enrollment of Actuaries       20, VIII
Justice Department                                5, XXVIII; 28, I, XI; 40, 
                                                  IV
  Drug Enforcement Administration                 21, II
  Federal Acquisition Regulation                  48, 28
  Federal Claims Collection Standards             31, IX
  Federal Prison Industries, Inc.                 28, III
  Foreign Claims Settlement Commission of the     45, V
       United States
  Immigration and Naturalization Service          8, I
  Offices of Independent Counsel                  28, VI
  Prisons, Bureau of                              28, V
  Property Management Regulations                 41, 128
Labor Department                                  5, XLII
  Benefits Review Board                           20, VII
  Employees' Compensation Appeals Board           20, IV
  Employment and Training Administration          20, V
  Employment Standards Administration             20, VI
  Federal Acquisition Regulation                  48, 29
  Federal Contract Compliance Programs, Office    41, 60
       of
  Federal Procurement Regulations System          41, 50
  Labor-Management Standards, Office of           29, II, IV
  Mine Safety and Health Administration           30, I
  Occupational Safety and Health Administration   29, XVII
  Pension and Welfare Benefits Administration     29, XXV
  Public Contracts                                41, 50
  Secretary of Labor, Office of                   29, Subtitle A
  Veterans' Employment and Training Service,      41, 61; 20, IX
       Office of the Assistant Secretary for
  Wage and Hour Division                          29, V
  Workers' Compensation Programs, Office of       20, I
Labor-Management Standards, Office of             29, II, IV
Land Management, Bureau of                        43, II
Legal Services Corporation                        45, XVI
Library of Congress                               36, VII
  Copyright Office                                37, II
Management and Budget, Office of                  5, III, LXXVII; 14, VI; 
                                                  48, 99

[[Page 131]]

Marine Mammal Commission                          50, V
Maritime Administration                           46, II
Merit Systems Protection Board                    5, II
Micronesian Status Negotiations, Office for       32, XXVII
Mine Safety and Health Administration             30, I
Minerals Management Service                       30, II
Mines, Bureau of                                  30, VI
Minority Business Development Agency              15, XIV
Miscellaneous Agencies                            1, IV
Monetary Offices                                  31, I
Morris K. Udall Scholarship and Excellence in     36, XVI
     National Environmental Policy Foundation
National Aeronautics and Space Administration     5, LIX; 14, V
  Federal Acquisition Regulation                  48, 18
National Agricultural Library                     7, XLI
National Agricultural Statistics Service          7, XXXVI
National and Community Service, Corporation for   45, XII, XXV
National Archives and Records Administration      5, LXVI; 36, XII
  Information Security Oversight Office           32, XX
National Bureau of Standards                      15, II
National Capital Planning Commission              1, IV
National Commission for Employment Policy         1, IV
National Commission on Libraries and Information  45, XVII
     Science
National Council on Disability                    34, XII
National Counterintelligence Center               32, XVIII
National Credit Union Administration              12, VII
National Crime Prevention and Privacy Compact     28, IX
     Council
National Drug Control Policy, Office of           21, III
National Foundation on the Arts and the           45, XI
     Humanities
National Highway Traffic Safety Administration    23, II, III; 49, V
National Imagery and Mapping Agency               32, I
National Indian Gaming Commission                 25, III
National Institute for Literacy                   34, XI
National Institute of Standards and Technology    15, II
National Labor Relations Board                    5, LXI; 29, I
National Marine Fisheries Service                 50, II, IV, VI
National Mediation Board                          29, X
National Oceanic and Atmospheric Administration   15, IX; 50, II, III, IV, 
                                                  VI
National Park Service                             36, I
National Railroad Adjustment Board                29, III
National Railroad Passenger Corporation (AMTRAK)  49, VII
National Science Foundation                       5, XLIII; 45, VI
  Federal Acquisition Regulation                  48, 25
National Security Council                         32, XXI
National Security Council and Office of Science   47, II
     and Technology Policy
National Telecommunications and Information       15, XXIII; 47, III
     Administration
National Transportation Safety Board              49, VIII
National Weather Service                          15, IX
Natural Resources Conservation Service            7, VI
Navajo and Hopi Indian Relocation, Office of      25, IV
Navy Department                                   32, VI
  Federal Acquisition Regulation                  48, 52
Neighborhood Reinvestment Corporation             24, XXV
Northeast Dairy Compact Commission                7, XIII
Northeast Interstate Low-Level Radioactive Waste  10, XVIII
     Commission
Nuclear Regulatory Commission                     5, XLVIII; 10, I
  Federal Acquisition Regulation                  48, 20
Occupational Safety and Health Administration     29, XVII
Occupational Safety and Health Review Commission  29, XX
Offices of Independent Counsel                    28, VI
Oklahoma City National Memorial Trust             36, XV
Operations Office                                 7, XXVIII
Overseas Private Investment Corporation           5, XXXIII; 22, VII
Panama Canal Commission                           48, 35

[[Page 132]]

Panama Canal Regulations                          35, I
Patent and Trademark Office, United States        37, I
Payment From a Non-Federal Source for Travel      41, 304
     Expenses
Payment of Expenses Connected With the Death of   41, 303
     Certain Employees
Peace Corps                                       22, III
Pennsylvania Avenue Development Corporation       36, IX
Pension and Welfare Benefits Administration       29, XXV
Pension Benefit Guaranty Corporation              29, XL
Personnel Management, Office of                   5, I, XXXV; 45, VIII
  Federal Acquisition Regulation                  48, 17
  Federal Employees Group Life Insurance Federal  48, 21
       Acquisition Regulation
  Federal Employees Health Benefits Acquisition   48, 16
       Regulation
Postal Rate Commission                            5, XLVI; 39, III
Postal Service, United States                     5, LX; 39, I
Postsecondary Education, Office of                34, VI
President's Commission on White House             1, IV
     Fellowships
Presidential Documents                            3
Presidio Trust                                    36, X
Prisons, Bureau of                                28, V
Procurement and Property Management, Office of    7, XXXII
Productivity, Technology and Innovation,          37, IV
     Assistant Secretary
Public Contracts, Department of Labor             41, 50
Public and Indian Housing, Office of Assistant    24, IX
     Secretary for
Public Health Service                             42, I
Railroad Retirement Board                         20, II
Reclamation, Bureau of                            43, I
Refugee Resettlement, Office of                   45, IV
Regional Action Planning Commissions              13, V
Relocation Allowances                             41, 302
Research and Special Programs Administration      49, I
Rural Business-Cooperative Service                7, XVIII, XLII
Rural Development Administration                  7, XLII
Rural Housing Service                             7, XVIII, XXXV
Rural Telephone Bank                              7, XVI
Rural Utilities Service                           7, XVII, XVIII, XLII
Saint Lawrence Seaway Development Corporation     33, IV
Science and Technology Policy, Office of          32, XXIV
Science and Technology Policy, Office of, and     47, II
     National Security Council
Secret Service                                    31, IV
Securities and Exchange Commission                17, II
Selective Service System                          32, XVI
Small Business Administration                     13, I
Smithsonian Institution                           36, V
Social Security Administration                    20, III; 48, 23
Soldiers' and Airmen's Home, United States        5, XI
Special Counsel, Office of                        5, VIII
Special Education and Rehabilitative Services,    34, III
     Office of
State Department                                  22, I; 28, XI
  Federal Acquisition Regulation                  48, 6
Surface Mining and Reclamation Appeals, Board of  30, III
Surface Mining Reclamation and Enforcement,       30, VII
     Office of
Surface Transportation Board                      49, X
Susquehanna River Basin Commission                18, VIII
Technology Administration                         15, XI
Technology Policy, Assistant Secretary for        37, IV
Technology, Under Secretary for                   37, V
Tennessee Valley Authority                        5, LXIX; 18, XIII
Thrift Supervision Office, Department of the      12, V
     Treasury
Trade Representative, United States, Office of    15, XX
Transportation, Department of                     5, L
  Coast Guard                                     33, I; 46, I; 49, IV
  Coast Guard (Great Lakes Pilotage)              46, III
  Commercial Space Transportation                 14, III

[[Page 133]]

  Contract Appeals, Board of                      48, 63
  Emergency Management and Assistance             44, IV
  Federal Acquisition Regulation                  48, 12
  Federal Aviation Administration                 14, I
  Federal Highway Administration                  23, I, II
  Federal Motor Carrier Safety Administration     49, III
  Federal Railroad Administration                 49, II
  Federal Transit Administration                  49, VI
  Maritime Administration                         46, II
  National Highway Traffic Safety Administration  23, II, III; 49, V
  Research and Special Programs Administration    49, I
  Saint Lawrence Seaway Development Corporation   33, IV
  Secretary of Transportation, Office of          14, II; 49, Subtitle A
  Surface Transportation Board                    49, X
  Transportation Security Administration          49, XII
  Transportation Statistics Bureau                49, XI
Transportation, Office of                         7, XXXIII
Transportation Security Administration            49, XII
Transportation Statistics Bureau                  49, XI
Travel Allowances, Temporary Duty (TDY)           41, 301
Treasury Department                               5, XXI; 12, XV; 17, IV; 
                                                  31, IX
  Alcohol, Tobacco and Firearms, Bureau of        27, I
  Community Development Financial Institutions    12, XVIII
       Fund
  Comptroller of the Currency                     12, I
  Customs Service, United States                  19, I
  Engraving and Printing, Bureau of               31, VI
  Federal Acquisition Regulation                  48, 10
  Federal Law Enforcement Training Center         31, VII
  Fiscal Service                                  31, II
  Foreign Assets Control, Office of               31, V
  Internal Revenue Service                        26, I
  International Investment, Office of             31, VIII
  Monetary Offices                                31, I
  Secret Service                                  31, IV
  Secretary of the Treasury, Office of            31, Subtitle A
  Thrift Supervision, Office of                   12, V
Truman, Harry S. Scholarship Foundation           45, XVIII
United States and Canada, International Joint     22, IV
     Commission
United States and Mexico, International Boundary  22, XI
     and Water Commission, United States Section
Utah Reclamation Mitigation and Conservation      43, III
     Commission
Veterans Affairs Department                       38, I
  Federal Acquisition Regulation                  48, 8
Veterans' Employment and Training Service,        41, 61; 20, IX
     Office of the Assistant Secretary for
Vice President of the United States, Office of    32, XXVIII
Vocational and Adult Education, Office of         34, IV
Wage and Hour Division                            29, V
Water Resources Council                           18, VI
Workers' Compensation Programs, Office of         20, I
World Agricultural Outlook Board                  7, XXXVIII

[[Page 135]]



List of CFR Sections Affected



All changes in this volume of the Code of Federal Regulations which were 
made by documents published in the Federal Register since January 1, 
1986, are enumerated in the following list. Entries indicate the nature 
of the changes effected. Page numbers refer to Federal Register pages. 
The user should consult the entries for chapters and parts as well as 
sections for revisions.
For the period before January 1, 1986, see the ``List of CFR Sections 
Affected, 1949-1963, 1964-1972, and 1973-1985'' published in seven 
separate volumes.

                                  1986

27 CFR
                                                                   51 FR
                                                                    Page
Chapter I
200 Authority citation revised.....................................45762
200.5 Amended......................................................45762
200.36 Revised.....................................................45762
200.37 Amended.....................................................45763
200.55 Revised.....................................................45763
200.56 (a) and (b) amended.........................................45763
200.57 Revised.....................................................45763
200.60 Revised.....................................................45763
200.63 Added.......................................................45763
200.64 Revised.....................................................45763
200.65 Revised.....................................................45763
200.71 Revised.....................................................45763
200.72 Revised.....................................................45764
200.73 Revised.....................................................45764
200.77 Revised.....................................................45764
200.79 Revised.....................................................45764
200.107a Added.....................................................45764
200.108 Existing text designated as (a); (b) added.................45764
200.110 Revised....................................................45764
200.115 Revised....................................................45764
200.118 Revised....................................................45764
200.119 Removed....................................................45764
200.126 Amended....................................................45764
240 Nomenclature change............................................13216
    Authority citation revised.....................................39525
240.142 Heading amended............................................13216
240.143 Nomenclature change........................................13217
240.167 Heading amended............................................13216
240.169 Heading amended............................................13216
    Nomenclature change............................................13217
240.208 Nomenclature change........................................13217
240.321 Nomenclature change........................................13217
240.580 Amended....................................................39526
240.820--240.841 (Subpart PP) Heading revised......................13216
240.820 Citation revised...........................................13216
240.822 Revised....................................................13216
240.823--240.828 Undesignated center heading revised...............13217
240.823 Nomenclature change........................................13217
240.828 Heading amended............................................13216
    Nomenclature change............................................13217
240.830--240.832 Undesignated center heading revised...............13217
240.830 Heading amended............................................13216
    Nomenclature change............................................13217
240.831 Heading amended............................................13216
    Nomenclature change............................................13217
240.832 Heading amended............................................13216
    Nomenclature change............................................13217
240.836--240.839 Undesignated center heading revised...............13217
240.839 Nomenclature change........................................13217
240.840--240.841 Undesignated center heading revised...............13217
240.850--240.859 (Subpart QQ) Heading revised......................13216
240.854 Heading amended............................................13216
240 (Subpart RR) Heading revised...................................13216
240.880--240.881 (Subpart SS) Heading revised......................13216
240.880 Nomenclature change........................................13217
240.904 Nomenclature change........................................13217
240.904a Heading amended...........................................13216
    Nomenclature change............................................13217
245 Authority citation corrected.....................................598
    Removed; eff. 5-1-86............................................7763
245.117g Correctly designated........................................598

[[Page 136]]

250 Authority citation revised.....................................39526
250.31 Revised.....................................................28078
250.314 Nomenclature change........................................39526
251 Authority citation revised.....................................39526
251.58 Amended.....................................................39526
251.59 Amended.....................................................39526
251.204 Nomenclature change........................................39526
252 Authority citation revised; eff. 5-1-86.........................7698
252.3 Revised; eff. 5-1-86..........................................7698
252.11 Amended; eff. 5-1-86.........................................7698
252.40 Heading revised; text amended; eff.5-1-86....................7698
252.41 Revised; eff. 5-1-86.........................................7698
252.43 Added; eff. 5-1-86...........................................7698
252.51 Amended; eff. 5-1-86.........................................7698
252.60 Revised; eff. 5-1-86.........................................7698
252.141--252.148 (Subpart G) Revised; eff. 5-1-86...................7698
252.150 Heading corrected...........................................9190
252.150a--252.150k (Subpart Ga) Removed; regulations transferred 
        to Subpart G; eff. 5-1-86...................................7700
252.223 Amended; eff. 5-1-86........................................7700
252.290 Amended; eff. 5-1-86........................................7700
252.295 Undesignated center heading and section added; eff. 5-1-86
                                                                    7700
252.320--252.321 Undesignated center heading revised; eff. 5-1-86 
                                                                    7700
252.320 Revised; eff. 5-1-86........................................7700
252.321 Revised; eff. 5-1-85........................................7700
270 Authority citation corrected.....................................598
    Heading and authority citation revised.........................28079
    Authority citation revised.....................................30485
270.1 Nomenclature change..........................................28080
    Confirmed......................................................43194
270.11 Amended.....................................................28080
270.16 Revised.....................................................43194
270.23 Introductory text republished; (b) revised..................30485
270.25 Added.......................................................28080
    Confirmed......................................................43194
270.26 Nomenclature change.........................................28080
    Confirmed......................................................43194
270.27 Nomenclature change.........................................28080
    Confirmed......................................................43194
270.41 (c) amended.................................................28080
    Confirmed......................................................43194
270.42 Amended.....................................................28080
    Confirmed......................................................43194
270.44 Nomenclature change.........................................28080
    Confirmed......................................................43194
270.61 Amended.....................................................28080
    Confirmed......................................................43194
270.61a Added......................................................28080
    Confirmed......................................................43194
270.69 (c) amended.................................................28080
    Confirmed......................................................43194
270.72 Revised.....................................................28080
    Confirmed......................................................43194
270.104 Amended....................................................28081
    Confirmed......................................................43194
270.133 Revised....................................................28081
    Confirmed......................................................43194
270.161--270.171 Undesignated center heading revised...............28081
    Confirmed......................................................43194
270.161 Nomenclature change........................................28081
    Confirmed......................................................43194
270.162 Nomenclature change; (b)(4) amended; (b)(5) redesignated 
        as (b)(6); new (b)(5) added................................28081
    Correctly revised..............................................35353
    Confirmed......................................................43194
270.165a Nomenclature changes......................................28081
    Confirmed......................................................43194
270.166 Nomenclature change........................................28081
    Confirmed......................................................43194
270.167 Nomenclature change........................................28081
    Confirmed......................................................43194
270.168 Nomenclature change........................................28081
    Confirmed......................................................43194
270.182 Introductory text and (a) revised..........................28081
    Confirmed......................................................43194
270.183 Heading and (g)(6) amended; introductory text revised......28081
    Confirmed......................................................43194
270.184 Nomenclature change........................................28081
    Confirmed......................................................43194
270.186 Nomenclature change........................................28081
    Confirmed......................................................43194
270.201 Nomenclature change........................................28081
    Confirmed......................................................43194
270.202 Nomenclature change; OMB number............................28081
    Confirmed......................................................43194
270.211 Nomenclature change........................................28081
    Confirmed......................................................43194
270.212 Amended....................................................28081
    Confirmed......................................................43194
270.216 Added......................................................28081
    Confirmed......................................................43194
270.216a Added.....................................................28082

[[Page 137]]

    Confirmed......................................................43194
270.217 Nomenclature change........................................28082
    Confirmed......................................................43194
270.231--270.236 Undesignated center heading revised...............28082
    Confirmed......................................................43194
270.231 Revised....................................................28082
    Confirmed......................................................43194
270.232 Nomenclature change........................................28082
    Confirmed......................................................43194
270.233 Nomenclature change........................................28082
    Confirmed......................................................43194
270.234 Nomenclature change........................................28082
    Confirmed......................................................43194
270.235 Nomenclature change........................................28082
    Confirmed......................................................43194
270.236 Revised....................................................28082
    Confirmed......................................................43194
270.251--270.255 Undesignated center heading revised...............28082
    Confirmed......................................................43194
270.251 Nomenclature change........................................28082
    Confirmed......................................................43194
270.252 Revised....................................................28082
    Confirmed......................................................43194
270.253 Nomenclature change........................................28082
    Confirmed......................................................43194
270.254 Nomenclature change........................................28082
    Confirmed......................................................43194
270.255 Revised....................................................28082
    Confirmed......................................................43194
270.281 Nomenclature change........................................28083
    Confirmed......................................................43194
270.282 Nomenclature change........................................28083
    Confirmed......................................................43194
270.283 Nomenclature change........................................28083
    Confirmed......................................................43194
270.284 Nomenclature change........................................28083
    Confirmed......................................................43194
270.286 Nomenclature change........................................28083
    Confirmed......................................................43194
270.287 Nomenclature change........................................28083
    Confirmed......................................................43194
270.301 Nomenclature change; undesignated center heading revised 
                                                                   28083
    Confirmed......................................................43194
270.311--270.313 Undesignated center heading revised...............28083
    Confirmed......................................................43194
270.311 (a) amended................................................28083
    Confirmed......................................................43194
270.312 Nomenclature change........................................28083
    Confirmed......................................................43194
270.313 Heading revised; nomenclature change.......................28083
    Confirmed......................................................43194
270.331 Nomenclature change........................................28083
    Confirmed......................................................43194
275 Heading and authority citation revised..................28083, 30485
275.1 Nomenclature change..........................................28084
    Confirmed......................................................43194
275.11 Amended.....................................................28084
    Confirmed......................................................43194
275.21 (c) amended.................................................28084
    Confirmed......................................................43194
275.23 Amended.....................................................28084
    Confirmed......................................................43194
275.25 Heading and text amended....................................28084
    Confirmed......................................................43194
275.32 Introductory text republished; (b) revised..................30485
275.33 Added.......................................................28084
    Confirmed......................................................43194
275.40 Nomenclature change.........................................28084
    Confirmed......................................................43194
275.41 Amended.....................................................28084
    Confirmed......................................................43194
275.50 Amended.....................................................28084
    Confirmed......................................................43194
275.60 Amended.....................................................28084
    Confirmed......................................................43194
275.62 Heading and text amended....................................28084
    Confirmed......................................................43194
275.63 Nomenclature change.........................................28084
    Confirmed......................................................43194
275.71 Nomenclature change.........................................28084
    Confirmed......................................................43194
275.72 Added.......................................................28085
    Revised........................................................43194
275.72a Added......................................................28085
    Confirmed......................................................43194
275.75 Amended.....................................................28085
    Confirmed......................................................43194
275.81--275.86 (Subpart F) Heading revised.........................28085
    Confirmed......................................................43194
275.81 (c)(5) added; nomenclature change...........................28085
    Confirmed......................................................43194
275.85--275.86 Undesignated center heading revised.................28085
    Confirmed......................................................43194
275.85 Nomenclature change.........................................28085
    Confirmed......................................................43194
275.85a Amended....................................................28085
    Confirmed......................................................43194
275.86 Nomenclature change.........................................28085
    Confirmed......................................................43194

[[Page 138]]

275.101--275.141 (Subpart G) Heading revised.......................28085
    Confirmed......................................................43194
275.101 Nomenclature changes.......................................28085
    Confirmed......................................................43194
275.105--275.108 Undesignated center heading revised...............28085
    Confirmed......................................................43194
275.105 Revised....................................................28085
    Confirmed......................................................43194
275.106 Nomenclature change........................................28085
    Confirmed......................................................43194
275.107 Nomenclature change; (d) and (e) amended; (f) added........28085
    Confirmed......................................................43194
275.109--275.129 Undesignated center heading revised...............28085
    Confirmed......................................................43194
275.109 Nomenclature change........................................28085
    Confirmed......................................................43194
275.110 Nomenclature change; (d) revised; (e) redesignated as (f); 
        new (e) added..............................................28085
    Confirmed......................................................43194
275.111 Nomenclature change........................................28086
    Confirmed......................................................43194
275.112 (e) redesignated as (f); new (e) added; introductory text 
        and (d) amended............................................28086
    Confirmed......................................................43194
275.115a Nomenclature change.......................................28086
    Confirmed......................................................43194
275.116 Amended....................................................28086
    Confirmed......................................................43194
275.117 Nomenclature change; (b) and (c) amended; (d) added........28086
    Confirmed......................................................43194
275.120 Amended....................................................28086
    Confirmed......................................................43194
275.121 Revised....................................................28086
    Confirmed......................................................43194
275.125 Amended....................................................28086
    Confirmed......................................................43194
275.135--275.141 Undesignated center heading revised...............28086
    Confirmed......................................................43194
275.135 Amended....................................................28086
    Confirmed......................................................43194
275.136 Nomenclature change........................................28086
    Confirmed......................................................43194
275.137 Nomenclature change........................................28086
    Confirmed......................................................43194
275.138 Amended....................................................28086
    Confirmed......................................................43194
275.139 Nomenclature change; (a) revised...........................28086
    Confirmed......................................................43194
275.140 Nomenclature change........................................28086
    Confirmed......................................................43194
275.141 Nomenclature change........................................28086
    Confirmed......................................................43194
275.161 Amended....................................................28085
    Confirmed......................................................43194
275.162 Amended....................................................28085
    Confirmed......................................................43194
275.163 Nomenclature change........................................28086
    Confirmed......................................................43194
275.165 Undesignated center heading revised; section amended.......28086
    Confirmed......................................................43194
275.170--275.174 Undesignated center heading revised...............28086
    Confirmed......................................................43194
275.170 Heading amended; nomenclature change.......................28086
    Confirmed......................................................43194
275.171 Heading amended; nomenclature change.......................28087
    Confirmed......................................................43194
275.172 Nomenclature change........................................28087
    Confirmed......................................................43194
275.173 Nomenclature change........................................28087
    Confirmed......................................................43194
275.174 Amended....................................................28087
    Confirmed......................................................43194
290 Heading and authority citation revised.........................28087
    Confirmed......................................................43194
290.1 Heading amended; nomenclature change.........................28087
    Confirmed......................................................43194
290.2 Amended......................................................28087
    Confirmed......................................................43194
290.11 Nomenclature change; amended................................28087
    Confirmed......................................................43194
290.61 Amended.....................................................28087
    Confirmed......................................................43194
290.61a Amended....................................................28087
    Confirmed......................................................43194
290.62 Nomenclature change.........................................28088
    Confirmed......................................................43194
290.63 Nomenclature change.........................................28088
    Confirmed......................................................43194
290.64 Nomenclature change.........................................28088
    Confirmed......................................................43194
290.65 Nomenclature change.........................................28088
    Confirmed......................................................43194
290.66 Nomenclature change.........................................28088
    Confirmed......................................................43194
290.67 Amended; OMB number.........................................28088

[[Page 139]]

    Confirmed......................................................43194
290.69 Amended.....................................................28088
    Confirmed......................................................43194
290.70 Amended.....................................................28088
    Confirmed......................................................43194
290.90 Revised.....................................................28088
    Confirmed......................................................43194
290.112 Amended....................................................28088
    Confirmed......................................................43194
290.123 Amended....................................................28088
    Confirmed......................................................43194
290.142 Nomenclature change........................................28088
    Confirmed......................................................43194
290.143 Revised....................................................28088
    Confirmed......................................................43194
290.147 Nomenclature change........................................28088
    Confirmed......................................................43194
290.152 Nomenclature change........................................28088
    Confirmed......................................................43194
290.153 Nomenclature change........................................28088
    Confirmed......................................................43194
290.154 Nomenclature change........................................28088
    Confirmed......................................................43194
290.181--290.213 (Subpart J) Heading revised.......................28088
    Confirmed......................................................43194
290.181 Nomenclature change........................................28088
    Confirmed......................................................43194
290.182 Nomenclature change........................................28088
    Confirmed......................................................43194
290.183 Nomenclature change........................................28088
    Confirmed......................................................43194
290.184 Nomenclature change........................................28088
    Confirmed......................................................43194
290.185 Nomenclature change........................................28088
    Confirmed......................................................43194
290.187 Nomenclature change........................................28088
    Confirmed......................................................43194
290.188 Nomenclature change........................................28088
    Confirmed......................................................43194
290.189 Nomenclature change........................................28088
    Confirmed......................................................43194
290.190 Nomenclature change........................................28088
    Confirmed......................................................43194
290.191 Nomenclature change........................................28088
    Confirmed......................................................43194
290.192 Nomenclature change........................................28088
    Confirmed......................................................43194
290.193 Nomenclature change........................................28088
    Confirmed......................................................43194
290.194 Nomenclature change........................................28089
    Confirmed......................................................43194
290.195 Nomenclature change........................................28089
    Confirmed......................................................43194
290.196 Nomenclature change........................................28089
    Confirmed......................................................43194
290.196a Nomenclature change.......................................28089
    Confirmed......................................................43194
290.197 Nomenclature change........................................28089
    Confirmed......................................................43194
290.198 Nomenclature change........................................28089
    Confirmed......................................................43194
290.200 Nomenclature change........................................28089
    Confirmed......................................................43194
290.201 Nomenclature change........................................28089
    Confirmed......................................................43194
290.202 Nomenclature change........................................28089
    Confirmed......................................................43194
290.203 Nomenclature change........................................28089
    Confirmed......................................................43194
290.204 Nomenclature change........................................28089
    Confirmed......................................................43194
290.205 Nomenclature change........................................28089
    Confirmed......................................................43194
290.206 Nomenclature change........................................28089
    Confirmed......................................................43194
290.207 Nomenclature change........................................28089
    Confirmed......................................................43194
290.207a Nomenclature change.......................................28089
    Confirmed......................................................43194
290.208 Nomenclature change........................................28089
    Confirmed......................................................43194
290.210 Nomenclature change........................................28089
    Confirmed......................................................43194
290.212 Nomenclature change........................................28089
    Confirmed......................................................43194
290.213 Nomenclature change........................................28089
    Confirmed......................................................43194
290.221 Nomenclature change........................................28089
    Confirmed......................................................43194
290.222 Nomenclature change........................................28089
    Confirmed......................................................43194
290.223 Nomenclature change........................................28089
    Confirmed......................................................43194
290.224 Nomenclature change........................................28089
    Confirmed......................................................43194
290.225 Nomenclature change........................................28089
    Confirmed......................................................43194
290.226 Nomenclature change........................................28089
    Confirmed......................................................43194
290.227 Nomenclature change........................................28089
    Confirmed......................................................43194
290.228 Nomenclature change........................................28089
    Confirmed......................................................43194
290.229 Nomenclature change........................................28089
    Confirmed......................................................43194
290.230 Nomenclature change........................................28089
    Confirmed......................................................43194
290.255 Nomenclature change........................................28089
    Confirmed......................................................43194
290.264 Nomenclature change........................................28089
    Confirmed......................................................43194

[[Page 140]]

295 Correctly designated.............................................598
    Heading and authority citation revised.........................28089
    Confirmed......................................................43194
295.1 Heading and text amended.....................................28090
    Confirmed......................................................43194
295.11 Amended.....................................................28090
    Confirmed......................................................43194
295.23 Amended.....................................................28090
    Confirmed......................................................43194
295.25 Heading and text amended....................................28090
    Confirmed......................................................43194
295.31 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.32 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.33 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.34 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.35 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.36 Revised.....................................................28090
    Confirmed......................................................43194
295.37 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.41 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.42 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.43 Added.......................................................28090
    Revised........................................................43194
295.46 Nomenclature change.........................................28090
    Confirmed......................................................43194
295.51 Nomenclature change.........................................28090
    Confirmed......................................................43194
296 Heading and authority citation revised.........................28090
    Authority citation revised.....................................30485
    Confirmed......................................................43194
296.1--296.16 (Subpart A) Heading revised..........................28091
    Confirmed......................................................43194
296.71--296.80 (Subpart C) Heading revised.........................28091
    Confirmed......................................................43194
296.71 Amended.....................................................28091
    Confirmed......................................................43194
296.72 Amended.....................................................28091
    Confirmed......................................................43194
296.73 Nomenclature change.........................................28091
    Confirmed......................................................43194
296.74 Revised.....................................................28091
    Confirmed......................................................43194
296.75 Heading and text amended....................................28091
    Confirmed......................................................43194
296.76 Nomenclature change.........................................28091
    Confirmed......................................................43194
296.77 Amended.....................................................28091
    Confirmed......................................................43194
296.78 Amended.....................................................28091
    Heading revised................................................30485
    Confirmed......................................................43194
296.79 Undesignated center heading amended; section nomenclature 
        change.....................................................28091
    Confirmed......................................................43194
296.80 Amended.....................................................28092
    Confirmed......................................................43194
296.161--296.168 (Subpart G) Heading revised.......................28092
    Confirmed......................................................43194
296.161 Amended....................................................28092
    Confirmed......................................................43194
296.163 Amended....................................................28092
    Confirmed......................................................43194
296.164 Amended....................................................28092
    Confirmed......................................................43194
296.166 Heading and text amended...................................28092
    Confirmed......................................................43194
296.167 Amended....................................................28092
    Confirmed......................................................43194
296.171--296.179 (Subpart H) Removed...............................30485

                                  1987

27 CFR
                                                                   52 FR
                                                                    Page
Chapter I
240.340 Amended....................................................19337
240.343 Revised....................................................19337
240.344 Revised....................................................19337
240.345 Removed....................................................19337
240.591 (d) revised; OMB number......................................669
    (a) amended....................................................19337
240.591a (a)(2) revised; (f) removed.................................532
    (c)(1) amended.................................................19337
    (c)(2) and (d) heading revised.................................47560
240.594 (a) amended................................................19337
240.594c Amended...................................................19337
240.595 Amended....................................................19337
240.596 (a) amended................................................19337
240.807 Amended....................................................19337
250 Authority citation revised........................5962, 46593, 47560
250.2 (c) revised...................................................5963

[[Page 141]]

250.11 Amended.....................................................19338
    Amended (temporary)............................................46593
250.31 (b) corrected................................................2222
250.35 (b) amended (temporary).....................................46593
250.37 Revised.....................................................19338
250.44 Amended.....................................................19338
250.51 Heading, (a) and (c) revised (temporary)....................46593
250.52 (c) amended.................................................19338
250.54 Amended.....................................................19338
250.61 Revised.....................................................19338
250.62a Amended....................................................19338
250.65 Amended.....................................................19338
250.70 Amended.....................................................19338
250.70a Amended....................................................19338
250.71 Nomenclature change.........................................19338
250.72 Nomenclature change.........................................19338
250.74 Nomenclature change.........................................19338
250.75 Amended.....................................................19338
250.78 Amended.....................................................19338
250.79 Amended.....................................................19338
250.81 Amended.....................................................19338
250.93 Amended.....................................................19338
250.96 (b) amended; nomenclature change............................19338
250.102 Amended....................................................19338
250.105 (b) amended; nomenclature change...........................19338
250.110 Amended....................................................19338
250.112 (e) and (f) revised; (g) removed; (h) redesignated as (g); 
        OMB number...................................................669
    (e) and (h) revised............................................19339
250.112a (a)(1) amended; (a)(2) revised; (f) removed.................532
    (c)(1) amended.................................................19339
    (c)(2) and (d) heading revised.................................47560
250.113 (a) amended................................................19339
250.119 Amended....................................................19339
250.126 Amended....................................................19339
250.128 Revised....................................................19339
250.170--250.174 (Subpart I) Added (temporary).....................46594
250.210 Amended....................................................19339
250.221 Heading, (a), and (c) revised (temporary)..................46595
250.267 Added........................................................532
250.306--250.310 (Subpart Ob) Added (temporary)....................46595
251 Authority citation revised......................................533,
5963, 19339
251.2 (c) revised...................................................5963
251.11 Amended.....................................................19339
251.30 Amended; nomenclature change................................19339
251.48a Revised......................................................533
252 Authority citation revised......................................5963
252.2 (c) revised...................................................5963
270 Authority citation revised......................................533,
669, 47560
270.44 Amended.....................................................19339
270.162 Amended....................................................19339
270.165 Revised......................................................669
    (b) amended....................................................19339
270.165a (a)(2) revised; (f) removed.................................533
    (c) amended....................................................19339
    (c)(2) and (d) heading revised.................................47560
270.166 Amended....................................................19340
270.167 (a) and (b) amended........................................19340
270.168 Amended....................................................19340
270.281 Amended....................................................19340
270.283 Amended....................................................19340
270.286 Amended....................................................19340
270.311 (b) amended................................................19340
270.313 Amended....................................................19340
275 Authority citation revised.....................................47560
275.11 Amended.....................................................19340
275.63 Revised.......................................................534
275.81 (d)(1) amended................................................669
275.85 Amended.......................................................669
275.86 Amended.......................................................669
275.101 (d) revised..................................................669
275.105 Amended....................................................19340
275.108 Amended....................................................19340
275.109 Amended....................................................19340
275.110 Amended....................................................19340
275.111 Introductory text amended; (a) removed; (b) through (e) 
        redesignated as (a) through (d); new (d) amended...........19340
275.112 Amended....................................................19340
275.114 Revised......................................................669
275.114 (c) revised................................................19340
275.114a (a) and (c) amended.......................................19340
275.115 Amended....................................................19340
275.115a (a)(2) revised; (f) removed.................................534
275.115a (c)(1) amended............................................19340
    (c)(2) and (d) heading revised.................................47560
275.116 Amended....................................................19340
275.118 Amended....................................................19341
275.123 Amended....................................................19341
275.125 Amended....................................................19341
275.126 Amended....................................................19341
275.127 Amended....................................................19341
275.129 Amended....................................................19341
275.135 Amended......................................................670
275.137 Amended....................................................19341
275.161 Amended....................................................19341
275.163 Amended....................................................19341

[[Page 142]]

275.170 (b) amended................................................19341
275.172 (b) amended................................................19341
285 Authority citation revised......................................5963
285.2 (c) revised...................................................5963
285.25 Revised.......................................................670
    (b) amended....................................................19341
285.26 Amended.....................................................19341
285.27 (a)(2) revised; (f) removed...................................534
    (c) amended....................................................19341
    (c)(2) and (d) heading revised.................................47560
285.34 Amended.....................................................19341
285.171 Amended....................................................19341
285.173 Amended....................................................19341
285.193 Amended....................................................19341
290.67 (a) amended.................................................19341
290.153 Amended....................................................19341
290.154 Amended....................................................19341
295.36 Amended.....................................................19341
296.7 Amended......................................................19342
296.74 Amended.....................................................19342

                                  1988

27 CFR
                                                                   53 FR
                                                                    Page
Chapter I
231 Authority citation revised.....................................17554
231.32--231.39 (Subpart Ca) Added..................................17554
231.52 Removed.....................................................17556
240 Authority citation revised.....................................17556
240.340--240.348 (Subpart N) Revised...............................17557
250 Authority citation revised..............................17559, 45267
250.36 (b), (c), and (d)(2) revised................................17559
250.46 Added.......................................................17559
250.47 Added.......................................................17559
250.81 Revised; OMB number.........................................45267
250.96 Revised; OMB number.........................................45267
250.105 Revised; OMB number........................................45268
250.110 Amended; OMB number........................................45268
250.111 Amended; OMB number........................................45268
250.112 Revised; OMB number........................................45268
250.112a (a)(3) and (c)(1) amended.................................45268
250.113 (c), (d), (e) and (f) amended; OMB number..................45268
250.171 Amended....................................................17559
250.173 (c)(1) amended.............................................17559
250.307 Amended....................................................17559
250.309 (c)(1) amended.............................................17559
252 Authority citation revised.....................................25157
252.30 Revised.....................................................25157
252.122 Authority note revised.....................................25157
270 Authority citation revised.....................................17559
270.31--270.36 (Subpart Ca) Added..................................17560
275 Authority citation revised.....................................45269
275.105 Revised; OMB number........................................45269
275.106 Revised; OMB number........................................45269
275.112 Amended; OMB number........................................45269
275.115a (a)(3), (b)(3) and (c)(1) amended.........................45269
285 Authority citation revised.....................................17561
285.30b--285.30f (Subpart Ca) Added................................17561
290 Authority citation revised.....................................17563
290.31--290.36 (Subpart Ba) Added..................................17563

                                  1989

27 CFR
                                                                   54 FR
                                                                    Page
Chapter I
231.32 (a) amended.................................................12611
231.35 Heading, (a), and authority citation revised................12611
240.578 Revised....................................................12611
270.11 Amended.....................................................48839
270.25a Added......................................................48839
270.61b Added......................................................48839
270.72 Amended.....................................................48839
270.133 Amended....................................................48839
270.182 (a) revised................................................48840
270.183 Introductory text revised..................................48840
270.216b Added.....................................................48840
270.216c Added.....................................................48840
270.231 Amended....................................................48840
270.252 Amended....................................................48840
270.255 Amended....................................................48840
275.11 Amended..............................................12190, 48840
275.30 Added.......................................................48841
275.50 Amended.....................................................12190
275.72b Added......................................................48841
275.72c Added......................................................48841
275.81 (c)(4)(i) amended...........................................12190
    (c)(6) added...................................................48841
275.85a Amended....................................................12190
275.107 (e) and (f) revised; (g) and undesignated paragraph added 
                                                                   48841
275.110 (e) and (f) redesignated as (f) and (g); new (e) added.....48841
275.117 (c) and (d) revised; (e) and undesignated paragraph added 
                                                                   48841
275.121 Amended....................................................48841
275.139 (a) revised................................................48841
290.11 Amended.....................................................48841

[[Page 143]]

290.143 Revised....................................................48841
295.11 Amended.....................................................48842
295.45a Added......................................................48842
295.45b Added......................................................48842
296 Authority citation added; subpart authority citations removed 
                                                                   48842
296.72 Amended.....................................................48842
296.74 Revised.....................................................48842
296.163 Amended....................................................48843
296.171--296.181 (Subpart H) Added.................................48843

                                  1990

27 CFR
                                                                   55 FR
                                                                    Page
Chapter I
231 Removed........................................................24989
240 Redesignated as part 24 and revised............................24989
250 Authority citation revised..............................18066, 52741
250.11 Amended.....................................................18066
250.50a Added......................................................18066
250.77 Revised.....................................................18066
250.79a Added......................................................18066
    (c) amended....................................................52741
250.98 Removed.....................................................18067
250.112 (c)(3) amended.............................................47658
250.165 Added......................................................18067
250.204a Added.....................................................18067
250.205 Revised....................................................18067
250.262 Revised....................................................18068
250.262a Added.....................................................18068
    (c) amended....................................................52741
251 Authority citation revised.....................................18069
    Authority citation.............................................52742
251.11 Amended.....................................................18069
251.40 Revised.....................................................18069
251.40a Added......................................................18069
    (c) amended....................................................52742
251.76 Undesignated center heading and section added...............18070
251.77 Added.......................................................18070
    (d) corrected..................................................23635
252.3 Amended......................................................25033
252.59 Amended.....................................................25033
252.123 (a) amended................................................25033
252.126 Amended....................................................25033
252.216 Amended....................................................25034
270.21 (a) revised.................................................52742
270.22 Heading revised.............................................52742
270.22a Added......................................................52742
270.23 Revised.....................................................52742
270.25 Revised.....................................................52742
270.25a Revised....................................................52743
270.34 (a) amended.................................................47658
270.166 Amended....................................................47658
270.168 Amended....................................................47658
270.169 Amended....................................................47658
270.183 (e) revised................................................52743
270.184 Amended....................................................52743
270.187 Heading revised............................................52743
270.187a Added.....................................................52743
270.202 (b) amended................................................52743
270.203 Amended....................................................52743
270.311 (b) amended................................................52743
275.30 Revised.....................................................52743
275.31 (a) revised.................................................52743
275.32 Revised.....................................................52743
275.33 Revised.....................................................52744
275.34 Revised.....................................................52744
275.35 Revised.....................................................52744
275.37 Amended.....................................................52744
275.39 Heading revised.............................................52744
275.39a Added......................................................52744
275.81 (c)(4)(ii) through (iv).....................................52744
275.110 (b) and (c) revised........................................52744
275.115 Amended....................................................47658
275.139 (b) revised................................................52745
275.170 (b) amended................................................52745
275.172 (b) amended................................................52745
275.181 (a) through (d) redesignated as (a)(1) through (4); (a) 
        introductory text and (b) added; new (a)(1) and (4) 
        amended; introductory text revised.........................52745
275.183 Heading revised............................................52745
285.21 Revised.....................................................52745
285.22 Revised.....................................................52745
285.29 Amended.....................................................47658
285.30d (e)(1) amended.............................................47658
290.34 (a) amended.................................................47658
290.67 (b) revised.................................................52745
295.51 Amended.....................................................52745
296.7 Amended......................................................47658
296.74 Amended.....................................................52745
296.191--296.202 (Subpart I) Added.................................52746

                                  1991

                       (No Regulations Published)

                                  1992

27 CFR
                                                                   57 FR
                                                                    Page
Chapter I
270.11 Regulation at 54 FR 48839 confirmed.........................53854

[[Page 144]]

270.25a Regulation at 55 FR 52743 confirmed........................53854
270.61b Regulation at 54 FR 48839 confirmed........................53854
270.72 Regulation at 54 FR 48839 confirmed.........................53854
270.133 Regulation at 54 FR 48839 confirmed........................53854
270.182 Regulation at 54 FR 48840 confirmed........................53854
270.183 Regulation at 54 FR 48840 confirmed........................53854
270.216b Regulation at 54 FR 48840 confirmed.......................53854
270.216c Regulation at 54 FR 48840 confirmed.......................53854
270.231 Regulation at 54 FR 48840 confirmed........................53854
270.252 Regulation at 54 FR 48840 confirmed........................53854
270.255 Regulation at 54 FR 48840 confirmed........................53854
275.11 Regulation at 54 FR 48840 confirmed.........................53854
275.30 Regulation at 55 FR 52743 confirmed.........................53854
275.72b Regulation at 54 FR 48841 confirmed........................53854
275.72c Regulation at 54 FR 48841 confirmed........................53854
275.81 Regulation at 54 FR 48841 confirmed.........................53854
275.107 Regulation at 54 FR 48841 confirmed........................53854
275.110 Regulation at 54 FR 48841 confirmed........................53854
275.117 Regulation at 54 FR 48841 confirmed........................53854
275.121 Regulation at 54 FR 48841 confirmed........................53854
275.139 Regulation at 54 FR 48841 confirmed........................53854
290.11 Regulation at 54 FR 48841 confirmed.........................53854
290.143 Regulation at 54 FR 48841 confirmed........................53854
295.11 Regulation at 54 FR 48842 confirmed.........................53854
295.45a Regulation at 54 FR 48842 confirmed........................53854
295.45b Regulation at 54 FR 48842 confirmed........................53854
296.72 Regulation at 54 FR 48842 confirmed.........................53854
296.74 Regulation at 55 FR 52745 confirmed.........................53854
296.163 Regulation at 54 FR 48843 confirmed........................53854
296.171--296.181 (Subpart H) Regulation at 54 FR 48843 confirmed 
                                                                   53854

                                  1993

27 CFR
                                                                   57 FR
                                                                    Page
Chapter I
252.148 Amended....................................................40358
252.219 Amended....................................................40355

                                  1994

                       (No Regulations Published)

                                  1995

27 CFR
                                                                   60 FR
                                                                    Page
Chapter I
250.112 (b) and (d) revised; (c)(1) amended........................33674
270.163 Revised....................................................33675
270.164 Added......................................................33675
270.165 (a) revised; (b) removed; (c) redesignated as (b)..........33675
275.113 Revised....................................................33675
275.114 (b) and (d) revised........................................33675
285.25 (c) revised; (f) amended; (g) added.........................33676

                                  1996

27 CFR
                                                                   61 FR
                                                                    Page
Chapter I
200.3 (b) removed; (c) redesignated as (b); new (b) revised........20725
200.5 Amended......................................................29956
200.25 Amended.....................................................29957
200.27 Amended.....................................................29957
200.29 Amended.....................................................29957
200.31 Amended.....................................................29957
200.35 Amended.....................................................29957
200.36 Amended.....................................................29957
200.37 Amended.....................................................29957
200.38 Amended.....................................................29957
200.45 Amended.....................................................29957
200.46 Amended.....................................................29957
200.48 Amended.....................................................29957
200.49 Amended.....................................................29957
200.49a Amended....................................................29957
200.49b Amended....................................................29957
200.55 (a) amended.................................................29957

[[Page 145]]

200.57 Amended.....................................................29957
200.59 Amended.....................................................29957
200.60 (a), (b) and (c) amended....................................29957
200.61 Amended.....................................................29957
200.62 Amended.....................................................29957
200.63 Amended.....................................................29957
200.64 (a), (b) and (c) amended....................................29957
200.65 Amended.....................................................29957
200.70 Amended.....................................................29957
200.71 Amended.....................................................29957
200.72 Amended.....................................................29957
200.73 Amended.....................................................29957
200.75 Amended.....................................................29957
200.78 Amended.....................................................29957
200.79 (b) amended.................................................29957
200.80 Amended.....................................................29957
200.85 Amended.....................................................29957
200.95 Amended.....................................................29957
200.105 Amended....................................................29957
200.106 Amended....................................................29957
200.107--200.110 Undesignated center heading amended...............29957
200.107 Amended....................................................29957
200.107a Amended...................................................29957
200.108 Amended....................................................29957
200.109 Amended....................................................29957
200.110 Amended....................................................29957
200.115 Amended....................................................29957
200.116 Amended....................................................29957
200.117 Amended....................................................29957
200.126 Amended....................................................29957
200.129 Amended....................................................29957
250.2 (b) removed; (c) redesignated as (b).........................20725
250.11 Amended.....................................................31427
250.51 (a) and (c) amended.........................................31427
250.171 Amended....................................................31427
250.172 Revised....................................................31427
250.173 (a) and (d) amended; (c) introductory text revised.........31427
250.221 (a) and (c) amended........................................31427
250.307 Amended....................................................31427
250.308 Revised....................................................31427
250.309 (a) and (d) amended; (c) introductory text and (1) revised
                                                                   31427
251.2 (b) removed; (c) redesignated as (b).........................20725
252 Authority citation revised.....................................20725
252.2 (b) removed; (c) redesignated as (b).........................20725
252.216 Amended....................................................20725
270.1 Revised......................................................54085
270.11 Amended.....................................................54085
270.41 (b) removed; (c) redesignated as (b)........................20725
270.351--270.478 (Subpart K) Added.................................54085
275.21 (b) removed; (c) redesignated as (b)........................20725
275.30 Revised.....................................................37004
275.31 Revised.....................................................37004
275.32 Revised.....................................................37004
275.33 Revised.....................................................37004
275.34 Revised.....................................................37004
275.35 Revised.....................................................37004
275.39 Removed; new 275.39 redesignated from 275.39a...............37004
275.39a Redesignated as 275.39.....................................37004
275.63 (a) amended.................................................54095
275.72a Removed; new 275.72a redesignated from 275.72b.............37004
275.72b Redesignated as 275.72a....................................37004
275.72c Removed....................................................37004
275.85 Concluding text amended.....................................54095
275.85a (b) amended................................................54095
275.86 Amended.....................................................54095
275.115a (a)(1) and (b)(1) amended.................................54095
275.137 Introductory text amended..................................54095
275.140 Amended....................................................54095
275.151--275.153 (Subpart H) Removed...............................37004
275.183 Removed....................................................37004
285 Removed........................................................54095
285.2 (b) removed; (c) redesignated as (b).........................20725
290.2 (b) removed; (c) redesignated as (b).........................20725
295.34 Amended.....................................................54096
296.171--296.181 (Subpart H) Removed...............................20725

                                  1997

                       (No Regulations Published)

                                  1998

27 CFR
                                                                   63 FR
                                                                    Page
Chapter I
250.11 Amended.....................................................44784
251.11 Amended.....................................................44784

                                  1999

27 CFR
                                                                   64 FR
                                                                    Page
Chapter I
200.5 Amended......................................................49084

[[Page 146]]

200.25 Amended.....................................................49084
200.27 Heading and section amended.................................49084
200.29 Amended.....................................................49084
200.31 Amended.....................................................49084
200.35 Amended.....................................................49084
200.36 Amended.....................................................49084
200.37 Amended.....................................................49084
200.38 Amended.....................................................49084
200.45 Amended.....................................................49084
200.46 Amended.....................................................49084
200.48 Introductory text amended...................................49084
200.49 Amended.....................................................49084
200.49a Introductory text amended..................................49084
200.49b Introductory text and (b) amended..........................49084
    (b) redesignated as (c); new (b) added.........................71923
200.55 (a) introductory text amended...............................49084
200.57 Amended.....................................................49084
200.59 Amended.....................................................49084
200.60 (a), (b) and (c) amended....................................49084
200.61 Amended.....................................................49084
200.62 Amended.....................................................49084
200.64 Amended.....................................................49084
200.65 Amended.....................................................49084
200.70 Amended.....................................................49084
200.71 Amended.....................................................49084
200.72 Amended.....................................................49084
200.73 Amended.....................................................49084
200.75 Amended.....................................................49084
200.78 Amended.....................................................49084
200.79 (b) amended.................................................49084
200.80 Amended.....................................................49084
200.85 Introductory text amended...................................49084
200.95 Amended.....................................................49084
200.105 Amended....................................................49084
200.106 (a) amended................................................49084
200.107--200.110 Undesignated center heading amended...............49084
200.107 Amended....................................................49084
200.107a Heading and (a)(3) amended................................49084
200.109 Amended....................................................49084
200.110 Amended....................................................49084
200.115 Amended....................................................49084
200.116 Amended....................................................49084
200.117 Amended....................................................49084
200.126 Amended....................................................49084
200.129 Amended....................................................49084
252.62 (c) amended.................................................46845
270 Heading revised.........................................71930, 71939
270.11 Amended..............................................71930, 71939
270.21 Revised.....................................................71939
270.22 Removed; new 270.22 redesignated from 270.22a and revised 
                                                                   71939
270.22a Redesignated as 270.22.....................................71939
270.23 Revised.....................................................71940
270.25 Revised.....................................................71940
270.25a Revised....................................................71940
270.49 Added.......................................................71940
270.61 Revised.....................................................71923
270.61a Revised....................................................71931
270.61b Removed....................................................71930
270.133 Amended....................................................71931
270.181 Revised....................................................71931
270.182 (a) revised................................................71931
270.183 Revised....................................................71923
    Introductory text revised......................................71931
    (e) revised....................................................71940
270.184 Revised....................................................71941
270.187 Removed....................................................71941
270.201 Amended....................................................71931
270.202 Introductory text amended..................................71931
270.213 Added......................................................71924
270.216a Removed; new 270.216a redesignated from 270.216b..........71931
270.216b Redesignated as 270.216a; new 270.216b added..............71931
270.216c Revised...................................................71931
270.231 Amended....................................................71931
270.233 Amended....................................................71924
270.252 Amended....................................................71931
270.255 Amended....................................................71931
270.311 Amended....................................................71932
    (b) revised....................................................71941
270.351 Revised....................................................71941
270.352 Revised....................................................71941
270.421 Revised....................................................71941
270.422 Revised....................................................71942
270.431 Revised....................................................71942
270.476 Amended....................................................71932
275 Authority citation revised..............................71924, 71948
275.1 Revised......................................................71924
275.11 Amended................................71924, 71932, 71942, 71948
275.25 Amended.....................................................71948
275.29 Added.......................................................71942
275.30 Revised.....................................................71942
275.31 Revised.....................................................71942
275.32 Revised.....................................................71943
275.33 Revised.....................................................71943
275.34 Revised.....................................................71943
275.35 Revised.....................................................71943
275.39 Revised.....................................................71944

[[Page 147]]

    Removed........................................................71948
275.40 Revised.....................................................71948
275.41 Revised.....................................................71949
275.50 Amended; undesignated centerheading revised.................71949
275.62 Revised.....................................................71949
275.72b Added......................................................71932
275.81 (a) revised.................................................71924
    (c)(7) added...................................................71932
    (c)(1), (4)(ii) and (iii) revised..............................71944
    (b) and (c) introductory text revised..........................71949
275.82 Added.......................................................71924
275.83 Added.......................................................71924
275.85 Revised.....................................................71949
275.85a Revised....................................................71949
275.86 Amended.....................................................71932
    Revised........................................................71950
275.101 (d) and (e) removed........................................71950
275.106 Revised....................................................71950
275.107 Revised....................................................71932
    (c)(4) revised.................................................71944
    Removed........................................................71950
275.108 Removed....................................................71950
275.110 (e) revised................................................71932
    (b) and (c) revised............................................71944
    Amended........................................................71950
275.111 Introductory text, (a), (b) and (c) revised................71950
275.115a (e) revised...............................................71950
275.117 (e) revised................................................71932
    (b) and (c) revised............................................71944
    Removed........................................................71951
275.118 Removed....................................................71951
275.121 Amended....................................................71932
275.135--275.141 Undesignated center heading removed...............71951
275.135 Removed....................................................71951
275.136 Removed....................................................71951
275.137 Removed....................................................71951
275.138 Removed....................................................71951
275.139 (a) revised................................................71933
    (b) and (c) revised............................................71944
275.140 Amended.............................................71933, 71951
275.141 Amended.............................................71933, 71951
275.170 Amended....................................................71933
    Heading and (b) revised........................................71944
275.172 Amended....................................................71933
    (b) revised....................................................71944
275.181 Revised....................................................71944
275.190--275.208 (Subpart K) Added.................................71951
275.220--275.228 (Subpart L) Added.................................71953
290 Authority citation revised.....................................71925
290.11 Amended.......................................71925, 71933, 71945
290.61 Revised.....................................................71925
290.61a Amended....................................................71925
290.62 Amended.....................................................71925
290.142 Revised....................................................71925
290.143 (b) amended................................................71925
    (a) revised....................................................71933
290.147 Amended.............................................71925, 71933
290.152 Amended....................................................71925
290.153 Amended....................................................71925
290.154 Amended....................................................71925
290.181 Revised....................................................71925
290.198 Amended....................................................71925
290.199 Amended....................................................71926
290.200 Amended....................................................71926
290.201 Amended....................................................71926
290.202 Amended....................................................71926
290.203 Amended....................................................71926
290.204 Amended....................................................71926
290.205 Amended....................................................71926
290.206 Amended....................................................71926
290.207 Amended....................................................71926
290.207a Amended...................................................71926
290.208 Amended....................................................71926
290.210 Amended....................................................71926
290.213 Amended....................................................71926
290.222 Amended....................................................71933
290.224 Amended....................................................71933
290.225 Amended....................................................71933
290.226 Amended....................................................71933
290.227 Amended....................................................71933
290.232 Amended....................................................71933
290.256 Amended....................................................71926
290.257 Amended....................................................71926
290.258 Amended....................................................71926
290.259 Amended....................................................71926
290.260 Amended....................................................71926
290.261 Amended....................................................71926
290.262 Amended....................................................71926
290.263 Amended....................................................71926
290.264 Amended....................................................71926
290.264a Amended...................................................71926
290.265 Amended....................................................71926
290.266 Amended....................................................71926
290.267 Amended....................................................71926
295.11 Amended..............................................71933, 71945
295.45b Revised....................................................71933
295.45c Added......................................................71934
295.51 Revised.....................................................71945
296 Authority citation revised.....................................71958
296.72 Amended.....................................................71934
296.74 Amended.....................................................71934
    Revised........................................................71945
296.71--296.80 (Subpart C) Heading revised.........................71945
296.72 Amended.....................................................71945
296.75 Revised.....................................................71945

[[Page 148]]

296.76 Revised.....................................................71946
296.77 Revised.....................................................71946
296.81 Undesignated centerheading and section added................71947
296.163 Amended....................................................71934
296.191--296.274 (Subpart I) Revised...............................71958

                                  2000

27 CFR
                                                                   65 FR
                                                                    Page
Chapter I
270.187 Correctly redesignated from 270.187a and amended............1676
270.187a Correctly redesignated as 270.187..........................1676
270.216b Revised...................................................57547
270.216c Revised...................................................40051
275 Authority citation correctly revised...........................15058
275.11 Amended.....................................................63545
275.39 Reinstated..................................................15058
275.72b Revised....................................................57547
275.72c Added......................................................40051
275.81 (b) and (c) introductory text correctly revised.............15059
275.105 Amended....................................................69253
275.117 Reinstated.................................................15059
    (e) corrected..................................................31079
    Removed........................................................45523
295.45b Revised....................................................57547
295.45c Revised....................................................40051

                                  2001

27 CFR
                                                                   66 FR
                                                                    Page
Chapter I
200 Redesignated as Part 71........................................42734
200.49b (b) amended................................................39093
250 Redesignated as Part 26........................................38550
250.2 (a) amended; (b) revised.....................................21668
250.3 Added........................................................21668
250.11 Amended..............................................21668, 21669
250.37 Revised.....................................................21669
250.43 Amended.....................................................21668
250.50a (b)(2) revised.............................................21669
250.52 (b) and (c) amended.........................................21669
250.54 Revised.....................................................21669
250.61 Revised.....................................................21669
250.62a Amended....................................................21669
250.65 Amended.....................................................21669
250.70 Amended.....................................................21669
250.70a Amended....................................................21669
250.71 (c) and (d) amended.........................................21669
250.72 Amended.....................................................21669
250.74 Amended.....................................................21669
250.75 Amended.....................................................21669
250.81 Amended.....................................................21669
250.96 Amended.....................................................21669
250.105 Amended....................................................21669
250.110 Amended....................................................21669
250.112 (c)(1), (4) and (e) amended; (c)(3) revised................21669
250.112a (b)(1) and (c)(1) amended.................................21669
250.113 (a) amended................................................21669
250.116 Amended....................................................21669
250.118 Amended....................................................21669
250.119 Revised....................................................21669
250.126 Amended....................................................21669
250.128 Amended....................................................21669
250.172 (a) amended; (b) revised...................................21669
250.173 (a) revised; (d) amended...................................21669
250.174 (a) and (e) amended........................................21669
250.193 (b) amended................................................21670
250.194 Amended....................................................21669
250.197 Amended....................................................21670
250.199f (c) revised...............................................21670
250.209 Amended....................................................21668
250.222 (b) and (c) amended........................................21669
250.224 Revised....................................................21670
250.275 (a) revised................................................21670
250.276 Amended.............................................21669, 21670
250.277 Undesignated center heading and section removed............21670
250.303 Amended....................................................21669
250.308 (a) amended; (b) revised...................................21670
250.309 (a) revised; (d) amended...................................21670
250.310 (a) and (e) amended........................................21669
250.314 (b) amended................................................21668
    (a) and (b) amended............................................21670
250.318 Revised....................................................21670
    (a) and (b) amended............................................21670
250.316 Amended....................................................21668
250.319 Amended....................................................21668
250.331 (b) amended.........................................21668, 21669
251 Cross references amended.......................................38550
251.1 Note revised.................................................38550
251.48a (a) amended................................................38550
270 Redesignated as Part 40........................................39093
270.11 Amended.....................................................32220
270.49 Amended.....................................................32220
270.165 OMB number..........................................16602, 19089
270.165a OMB number.........................................16602, 19089
270.216 OMB number.................................................16602
270.286 Amended....................................................32220
275 Authority citation revised.....................................13850
275.11 Amended.......................................13850, 45618, 49532
275.29 Amended.....................................................13850

[[Page 149]]

275.39 Amended.....................................................39093
275.63 (a) amended.................................................39093
275.72 OMB number..................................................16602
275.82 (b) amended.................................................39093
    Revised........................................................45618
275.83 Revised.....................................................45619
275.85 (b) amended.................................................39093
275.85a (c) amended................................................39093
275.86 (a) amended.................................................39093
275.105 Revised....................................................13850
275.106 Revised....................................................13850
275.110 Revised....................................................13851
275.111 Revised....................................................13851
275.114 (b)(1) and (2) amended.....................................13851
275.115a (a)(1) and (b)(1) amended.................................39093
275.121 Revised....................................................13851
275.140 Amended....................................................39093
275.162 Amended....................................................32220
275.199 Amended....................................................42734
275.205 (b) amended................................................32220
290 Redesignated as Part 44........................................43480
290.11 Amended.....................................................39093
290.67 (b) amended.................................................39093
290.92 Amended.....................................................42734
290.154 Amended....................................................32220
290.162 Amended....................................................42734
290.184 Amended....................................................39093
290.243 Amended....................................................39093
295 Redesignated as Part 45........................................56758
295.11 Amended..............................................39093, 49532
295.34 Amended.....................................................39093
295.42 Amended.....................................................39093
295.45c (b) and (c) amended........................................39093
295.51 (a) introductory text amended...............................39093
296 Redesignated as Part 46........................................32220

                                  2002

   (Regulations published from January 1, 2002, through April 1, 2002)

27 CFR
                                                                   67 FR
                                                                    Page
Chapter I
251.2 (a) amended; (b) revised.....................................11231
251.3 Added........................................................11232
251.11 Amended..............................................11231, 11232
251.40--251.49 (Subpart D) Heading and undesignated center heading 
        revised....................................................11232
251.40a Redesignated as 251.41.....................................11232
251.41 Removed; new 251.41 redesignated from 251.401a..............11232
251.55 Amended.....................................................11232
251.59 Amended.....................................................11232
251.77 (d) amended..........................................11231, 11232
251.136 (a) amended................................................11232
251.137 Revised....................................................11232
251.172 Amended....................................................11232
251.181 (a) amended................................................11231
251.182 (b)(1) and (d) revised.....................................11232
251.204 (a), (b) introductory text and undesignated text amended 
                                                                   11232
251.206 amended....................................................11231
251.208 Amended....................................................11232
251.209 Amended....................................................11231
251.221 (b)(3) undesignated paragraph amended......................11231
    (a) introductory text and (b) revised..........................11232


                                  
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