ministrator shall then destroy the stamps and, after such destruction, note the action taken on both copies of the inventory. He shall retain the original and return the copy of the inventory to the importer. In the case of discontinuance or sale of the business, the importer shall, within 5 days of the receipt of the returned copy of the inventory, note the disposition of the stamps on Form 96, mark the report "Final", and submit it to the regional regulatory administrator.

(72 Stat. 1358; 26 U.S.C. 5205)

[T.D. ATF-2, 37 FR 22739, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975]

Subpart O-Tax-Free Shipments to the United States From the Virgin Islands

§ 250.291 Certificate.

Every person shipping into the United States from the Virgin Islands free of tax, pursuant to §§ 250.201 and 250.201a, (a) industrial spirits produced and withdrawn in the Virgin Islands in accordance with the provisions of the Virgin Islands regulations relating thereto, (b) distilled spirits produced, warehoused (if applicable), denatured, and withdrawn in the Virgin Islands in accordance with the applicable provisions of the Virgin Islands regulations relating thereto, and (c) products containing such denatured spirits and manufactured in accordance with the provisions of the Virgin Islands regulations relating thereto, shall certify, in the English language, to such fact on the face of the shipper's waybill. Where the product is made pursuant to Form 1479-A, approved as provided in the Virgin Islands regulations, the shipper shall also certify as follows:

appear on each shipping container of products containing denatured spirits shipped from the Virgin Islands to the United States free of tax.

(72 Stat. 1375, 1430; 26 U.S.C. 5314, 7652) [T.D. 6478, 25 FR 6203, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 250.293 Arrival in the United States.

When industrial spirits, denatured spirits, and products containing denatured spirits, coming into this country from the Virgin Islands, are covered by shipper's documents bearing the manufacturer's certificate prescribed in § 250.291, the district director of customs will inspect and verify the consignment. If no discrepancies are found, the products may be released free of tax.

(72 Stat. 1375, 1430; 26 U.S.C. 5314, 7652) [T.D. 6478, 25 FR 6203, July 1, 1960, as amended by T.D. 7006, 34 FR 2249, Feb. 15. 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

Subpart P-Requirements for Liquor Bottles

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

SOURCE: T.D. 6954, 33 FR 6818, May 4. 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

§ 250.311 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 6818, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]

§ 250.312 Standards of fill.

Distilled spirits brought into the United States from Puerto Rico or the Virgin Islands in containers of 1 gallon (3.785 liters) or less for sale shall be in liquor bottles, including liquor bottles of less than 200 ml capacity, which conform to the applicable standards of fill provided in §§ 5.47 or 5.47a of this chapter. Empty liquor bottles, including liquor bottles of less than 200 ml

capacity, which conform to the provisions of Subpart E of Part 5 or § 201.540b of this chapter, may be brought into the United States for packaging distilled spirits as provided in Part 201 of this chapter.

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

§ 250.313 Indicia for bottles.

Except as provided in § 250.314, only liquor bottles bearing the indicia prescribed by § 173.34 of this chapter may be used for bringing distilled spirits into the United States from Puerto Rico or the Virgin Islands. Additional information may, as provided in Part 173 of this chapter, be permanently marked on such bottles.

§ 250.314 Distinctive liquor bottles.

Liquor bottles of distinctive shape or design, including bottles of less than one-half pint capacity (whether or not such bottles bear the indicia required under Part 173 of this chapter), may be brought into the United States from Puerto Rico or the Virgin Islands by an importer (filled bottles) or a bottler (empty bottles). The importer or bottler, as applicable, shall submit a letter application to the Director for approval prior to bringing such bottles into the United States. Each application shall be accompanied by ten 5′′ × 7" photographs, and, if the bottle has not previously been declared distinctive, a specimen bottle or an authenic model or representation acceptable to the Director. Each application shall contain the following information as applicable:

(a) Date of application, (b) Name, address

number of applicant,

and permit

(c) Description of the bottle, (d) Size of the bottle,

(e) Kind of spirits to be contained in the bottle,

(f) A request to have the bottle declared distinctive (if the bottle has not previously been so declared by the Director),

(g) Distinctive container number (if the bottle has been previously declared distinctive by the Director),

(h) A request to bring the distilled spirits into the United States in the distinctive liquor bottle,

(i) A request for waiver of headspace requirements, as provided in § 5.48 of this chapter, and

(j) Signature and title of applicant. Properly submitted applications to bring distinctive liquor bottles, either filled or empty, into the United States from Puerto Rico or the Virgin Islands will be approved, provided such bottles are found by the Director to meet the requirements of Part 5 of this chapter, to be distinctive, not to jeoparidize the revenue, to be suitable for their intended purpose, and not to be deceptive to consumers. If the application is approved, the Director will send one photocopy of the approved application and one approved photograph of the distinctive bottle, to the applicant and to each regional regulatory administrator. The applicant is responsible for furnishing a copy of both the approved application and photograph of the distinctive bottle to Customs officials at each affected port of entry where the merchandise is examined. [T.D. ATF-46, 42 FR 44772, Sept. 6, 1977) § 250.315 [Reserved]

The Director 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, whether or not it bears the indicia required under Part 173 of this chapter, upon advice from the Director that such bottle is not an approved container for distilled spirits for consumption in the United States.

[T.D. 6954, 33 FR 6818, May 4, 1968, as amended by T.D. 7006, 34 FR 2250, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]

§ 250.317 Bottles to be used for display purposes.

Empty liquor bottles may be brought into the United States and may be furnished to liquor dealers for display purposes, provided each bottle is marked to show that it is to be used

for such purpose. Any paper strip used to seal the bottle shall be of solid color and without design or printing, except that a border or a design, formed entirely of the legend “not genuine-for display purposes only" is permissible. Records shall be kept 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.

§ 250.318 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 regional regulatory administrator of the region in which the port of entry is situated may, in nonrecurring cases, authorize the release from customs custody of distilled spirits in bottles, except those coming under the provisions of § 250.316, which, through unintentional error, do not conform to the provisions of this subpart, if he finds that such release will not afford jeopardy to the revenue.

§ 250.319 Used liquor bottles.

The Director may pursuant to letterhead application filed in triplicate, authorize an importer to receive liquor bottles assembled for him as provided in § 194.263 of this chapter. Used liquor bottles so received may be stored at any suitable location pending return to Puerto Rico or the Virgin Islands. Records shall be kept of the receipt and disposition of such bottles.

[T.D. 6954, 33 FR 6818, May 4, 1968, as amended by T.D. 7006, 34 FR 2250, Feb, 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

Subpart Q-Miscellaneous Provisions

§ 250.331 Alternate methods or procedures.

(a) Application. A person bringing liquors into the United States from Puerto Rico or the Virgin Islands who desires to use an alternate method or procedure in lieu of a method or procedure prescribed by this part shall file application, in triplicate, with the regional regulatory administrator of

the region in which his place of business is located. If such person has several places of business at which he desires to use such alternate method or procedure, a separate application shall be submitted for each. Each application shall:

(1) Specify the name, address, and permit number of the person 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.

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 regional regulatory administrator shall determine whether the approval thereof would unduly hinder the effective administration of this part or would result in jeopardy to the revenue. The regional regulatory administrator shall forward two copies of the application to the Director, together with a report of his findings and his recommendation. The Director, may approve the alternate method or procedure if he 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 any 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 Director. Authorization for the 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 by the continuation of such authorization.

RED STRIP STAMPS FOR CONTAINERS OF
DISTILLED SPIRITS

251.61 Containers of distilled spirits to bear red strip stamps.

251.62 Persons authorized to affix red strip stamps.

251.63 Size of red strip stamps. 251.64 Requisition, Form 428. 251.64a Power of attorney.

251.66 Approval of requisition and issuance stamps.

251.66a Alternative method for issuance of stamps.

251.68 Overprinting of red strip stamps. 251.69 Affixing strip stamps. 251.70-251.71 [Reserved]

251.72 Exportation of imported distilled

spirits; red strip stamps.

251.73 Withdrawal without payment of tax: red strip stamps.

EXEMPTIONS

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

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

Subpart F-Red Strip Stamps To Be Affixed in a Foreign Country

251.80 Conditions.

251.85a Credit for red strip stamps on distilled spirits deposited in a foreign-trade

zone.

251.86 Credit for red strip stamps on arrival of distilled spirits.

251.88 Irregularities or discrepancies in

shipments.

251.89a Destruction or transfer of red strip stamps abroad.

251.92 Breach of regulations, or failure to properly account for strip stamps.

Subpart G-Red Strip Stamps Affixed Under Customs Supervision

251.110 Conditions.

251.111 Requisition, Form 428.

Sec.

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: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.

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 250 of this subchapter.

Subpart A-Scope of Regulations

§ 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, labeling, and stamping 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 250 of this subchapter.

§ 251.2 Forms prescribed.

The Director is authorized to prescribe all forms required by this part. including reports, returns, and records. Information called for shall be furnished in accordance with the instructions on the forms or issued in respect thereto.

[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]