to be legibly marked in liquor bottles for use by it and by one or more of its whollyowned subsidiaries as authorized by § 175.60, shall store new and used liquor bottles bearing the indicia assigned to him in a safe and secure place on the qualified premises: Provided, That such person, under permit issued by the assistant regional commissioner of the region pursuant to an application filed on Form 98, may store such liquor bottles off his qualified premises, in a room or warehouse securely constructed and adequately protected. The bottler may store used liquor bottles bearing permit numbers of other authorized bottlers for the purpose of facilitating their return to the respective bottlers. He may also store liquor bottles used for packaging imported distilled spirits for exportation as authorized by § 175.101, and miscellaneous items of equipment and supplies. An importer, under permit issued by the assistant regional commissioner of the region in which the storage place is located, pursuant to an application filed on Form 98, may store liquor bottles used for packaging imported distilled spirits, for exportation as authorized by § 175.101, in a room or warehouse securely constructed and adequately protected. He may also store liquor bottles used for packaging domestic distilled spirits, bearing permit numbers of authorized bottlers, for the purpose of facilitating their return to the respective bottlers. Each such bottler or importer must maintain suitable commercial records covering the receipt, disposition, and stocks of all such liquor bottles. Report of shipment to the bottling premises of used liquor bottles for packaging domestic distilled spirits as prescribed by § 175.71 and notice of receipt as prescribed by § 175.72 are not required.

§ 175.65 Bottles to be used for display

purposes.

Bottlers may furnish liquor bottles to liquor dealers for display purposes, provided that each bottle is marked to show that is 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 the use of a border or a design, formed entirely of the legend "not genuine-for display purposes only" is permissible. The bottler shall keep records of the disposition of such bottles, showing names and addresses of consignees, dates of shipment,

and size, quantity, and description of bottles.

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964] § 175.66 Bottles to be used for testing bottling machinery.

Pursuant to letterhead applications, the assistant regional commissioner may, with the approval of the Director, Alcohol and Tobacco Tax Division, authorize any manufacturer of bottling machinery in his region to procure a specific number of bottles from a bottler or a bottle manufacturer for use in testing bottling machinery.

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964]

Subpart F-Reports and Inventories

SOURCE: The provisions of this Subpart F appear at 20 F.R. 2707, Apr. 23, 1955, unless otherwise noted.

SHIPMENT OF LIQUOR BOTTLES

§ 175.70

Orders for shipment.

Each order for the shipment or delivery of liquor bottles shall show the name of the manufacturer-consignor, the date of the order, the shipping or delivery destination, the name and address of the consignee, the method of forwarding, and the shipment or delivery date requested by the consignee.

§ 175.71 Report of shipment by manufacturer.

A report showing the name of the manufacturer-consignor, the date of the order, the shipping or delivery destination, the name and address of the consignee, the method of forwarding, the number of packages, and the size, quantity, and description of liquor bottles furnished, shall be forwarded by the manufacturer-consignor with each shipment or delivery. The consignee shall note on the report the date the shipment was received and any shortage.

[20 FR. 2707, Apr. 23, 1955, as amended by T.D. 6194, 21 F.R. 5822, Aug. 4, 1956]

§ 175.72 Report of return shipment by bottler.

When a bottler returns unused bottles to a manufacturer, he shall furnish the manufacturer a report showing the date of the bottler's order, the date the return shipment was made, the shipping or delivery destination, the method of shipment, the number of packages, and the size, quantity, and description of the liquor bottles returned. The manufacturer shall note on the report

the date the shipment was received and any shortage.

[T. D. 6194, 21 F. R. 5822, Aug. 4, 1956] § 175.73 Records of orders for, and reports of shipment of, liquor bottles. The person placing the order shall keep in his place of business a copy of each order and the original report of shipment or delivery. The manufacturer-consignor shall keep in his place of business the original order and a copy of the report of shipment or delivery. Where stocks of liquor bottles bearing the same indicia authorized under $175.60 are ordered by a parent company for shipment direct to a wholly owned subsidiary, the parent company shall furnish such subsidiary with a copy of the order. Where such bottles are ordered and received by the parent company and subsequently transferred to a wholly owned subsidiary, the parent company shall furnish the subsidiary with a notice of such shipment. Where such liquor bottles are transferred between the wholly owned subsidiaries, the transferor shall furnish the transferee with a notice of shipment. The records prescribed by this part shall be maintained for a period of two years, available for inspection by internal revenue officers.

[T.D. 6194, 21 F.R. 5822, Aug. 4, 1956]

Each manufacturer, bottler, and importer shall keep such records and furnish such inventories and reports relating to the manufacture, shipment, delivery, purchase, use, or sale of all liquor bottles, as the assistant regional commissioner may from time to time require.

§ 175.75 Inspection of stocks and records of liquor bottles.

The records required to be kept under the provisions of this subpart, and all stocks of liquor bottles in the hands of manufacturers, bottlers, and other persons who receive bottles pursuant to this part, shall at all times be available for inspection by the assistant regional commissioner and other duly authorized officers of the Internal Revenue Service. [T.D. 6762, 29 F.R. 14363, Oct. 17, 1964]

66-058-67- 4

Subpart G--Imports and Exports IMPORTATION OF EMPTY LIQUOR BOTTLES § 175.85 General.

Distilled spirits packaged for sale in imported containers (as defined by § 175.11) shall be packaged only in liquor bottles which conform to the requirements of this part, and which conform to the standards of fill provided in Subpart H of 27 CFR Part 5 (with due regard for the exceptions provided in § 5.74 of that subpart).

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964]

§ 175.86 Permit required.

Empty liquor bottles may be imported into the United States only pursuant to a permit issued in accordance with the provisions of §§ 175.87, 175.89, 175.90, or 175.90a: Provided, That where a permit has been issued covering the importation of liquor bottles through one port of entry, an additional permit for importation of such liquor bottles through another port will not be required if the importer furnishes photographic copies of the original permit to the collector of customs of each such other port and to the assistant regional commissioner (if the permit was not originally issued by him) of the region in which such other port is located.

[T.D. 6835, 30 F.R. 8787, July 13, 1965]

§ 175.87 Indicia for empty liquor

bottles.

Upon application (Form 98) by any importer or bottler, the assistant regional commissioner of the region in which the applicant is situated may, by the issuance of an appropriate permit, authorize the importation, for the packaging of either domestic or imported distilled spirits, of empty liquor bottles. The assistant regional commissioner issuing the permit will furnish a copy to the assistant regional commissioner of the region in which the port of entry is situated. There shall be legibly blown, etched, sand-blasted, marked by underglazed coloring, or otherwise permanently marked by any method approved by the Director, Alcohol and Tobacco Tax Division, either in the bottom or in the body of each such bottle imported under this provision, the name, and the name of the city or country of address, of the manufacturer, and the permit symbol and number of the bottler: Provided, That liquor bottles which are authorized

by the Director, Alcohol and Tobacco Tax Division, under §§ 175.89 and 175.90 may be imported, as excepted from the markings required by this section. [T.D. 6762, 29 F.R. 14363, Oct. 17, 1964; 29 F.R. 14439, Oct. 21, 1964]

§ 175.89 Empty distinctive liquor bottles (costly).

Upon application (Form 98) by any importers or bottler, the assistant regional commissioner of the region in which the applicant is situated may, by the issuance of an appropriate permit, authorize the importation by such applicant of empty liquor bottles (for the packaging of any distilled spirits), not marked as required by § 175.87, which, because of their unique design and cost to the applicant, are found by the Director, Alcohol and Tobacco Tax Division, not to afford a jeopardy to the revenue. § 175.90

Empty distinctive liquor bottles for liqueurs and cordials. Upon application (Form 98) by any importer or bottler, the assistant regional commissioner of the region in which the applicant is situated may, by the issuance of an appropriate permit, authorize the importation by such applicant of empty liquor bottles which are found by the Director, Alcohol and Tobacco Tax Division, to be of distinctive shape or design for the packaging of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified from time to time by the Director, Alcohol and Tobacco Tax Division, not marked as required by § 175.87.

§ 175.90a Bottles to be used for display purposes.

Upon application (Form 98) by any importer, the assistant regional commissioner of the region in which the applicant is situated may, by the issuance of an appropriate permit, authorize the applicant to import for display purposes empty liquor bottles marked as required by § 175.94. Bottles authorized by the Director, Alcohol and Tobacco Tax Division, under §§ 175.96 and 175.97 for use in importing distilled spirits, may be imported empty for display purposes without obtaining a permit. Bottles imported under the provisions of this section and bottles imported under the provisions of §§ 175.87, 175.89, or 175.90, may be furnished by the importer or the bottler, as the case may be, to liquor dealers for display purposes, provided

that 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 the use of a border or a design, formed entirely of the legend "not genuine-for display purposes only" is permissible. The importer or bottler, as the case may be, shall keep records of the disposition of such bottles, showing names and addresses of consignees, dates of shipment, and size, quantity, and description of bottles.

[T.D. 6835, 30 F.R. 8788, July 13, 1965]

§ 175.91 Records of orders for, and notices of receipt of, empty liquor bottles.

After the issuance of the permit authorizing the importation of liquor bottles for packaging imported or domestic distilled spirits, the importer or bottler placing the order shall forward a certified copy of the order to the assistant regional commissioner of the region who issued the permit and a copy to the assistant regional commissioner of the region in which the consignee is located. The certified copy of the order shall show the name, and the name of the city and country of address, of the manufacturer abroad, the date of the order, the place from which shipped, the name and address of the consignee, the method of forwarding, the size, quantity, and description of the bottles ordered, and the shipment or delivery date requested by the consignee. Upon receipt by the consignee of any shipment or delivery of such liquor bottles, the importer or bottler placing the order shall forward to each such assistant regional commissioner a notice of the receipt of shipment or delivery, showing the name, and the name of the city and country of address, of the manufacturer abroad, the date of the order, the place from which shipped, the date of receipt, the name and address of the consignee, the method of forwarding, and the size, quantity, and description of the bottles furnished. IMPORTATION OF FILLED LIQUOR BOTTLES § 175.92 General.

Distilled spirits imported into the United States for sale in containers (as defined by § 175.11) shall be imported only in liquor bottles which conform to the requirements of this part and to the provisions relating to the size and filling of bottles of 27 CFR Part 5.

§ 175.93 Permit required.

Liquor bottles containing distilled spirits, other than bottles conforming to the provisions of § 175.94, may be imported into the United States only pursuant to a permit issued in accordance with the provisions of §§ 175.96 to 175.98 and § 175.100: Provided, That, where a permit has been issued covering the importation of filled liquor bottles through one port of entry, an additional permit for importation of such liquor bottles through another port will not be required if the importer furnishes photographic copies of the original permit to the collector of customs at each such other port and to the assistant regional commissioner (if the permit was not originally issued by him) of the region in which such other port is located.

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964]

§ 175.94 Indicia.

There shall be legibly blown, etched, sand-blasted, marked by underglaze coloring, or otherwise permanently marked by any method approved by the Director, Alcohol and Tobacco Tax Division, either in the bottom or in the body of all liquor bottles containing distilled spirits imported from foreign countries the name, and the name of the city or country of address, of the manufacturer of the spirits, or of the exporter abroad, or the name, and the name of the city of address, of the importer in the United States, except as provided in §§ 175.96 to 175.98 and § 175.100.

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964] § 175.96 Distinctive liquor bottles (costly).

Upon application (Form 98) the assistant regional commissioner of the region in which the port of entry is situated may issue a permit authorizing the importation of any distilled spirits in liquor bottles not marked as required by 175.94 which, because of their unique or distinctive shape or design and cost to the importer, are found by the Director, Alcohol and Tobacco Tax Division, not to afford a jeopardy to the revenue.

§ 175.97 Distinctive liquor bottles for liqueurs and cordials.

Upon application (Form 98) the assistant regional commissioner of the region in which the port of entry is situated may issue a permit authorizing the importa

tion of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified from time to time by the Director, Alcohol and Tobacco Tax Division, in bottles which are found by the Director, Alcohol and Tobacco Tax Division, to be of distinctive shape or design, not marked as required by § 175.94.

§ 175.98 Vintage spirits.

Upon application (Form 98), the assistant regional commissioner of the region in which the port of entry is situated may issue a permit authorizing the importation, in bottles not marked as provided by § 175.94 of vintage spirits, if accompanied by authenticated certificates of origin establishing such spirits to be as defined in § 175.22.

§ 175.99 Approval of distinctive liquor bottles.

Approval of distinctive liquor bottles shall be procured in accordance with the procedure prescribed by § 175.59. § 175.100 Liquor bottles denied entry.

Liquor bottles, whether filled or empty, imported in violation of the provisions of this subpart shall be denied entry into the United States: Provided, That upon application (Form 98) the assistant regional commissioner 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 liquor bottles which, through unintentional error, are not marked completely in accordance with the provisions of this part, if the Director, Alcohol and Tobacco Tax Division, finds that such release will not afford a jeopardy to the revenue.

EXPORTS

§ 175.101 Exports.

Containers in which distilled spirits are to be exported shall not be subject to the indicia requirements of this part and the procurement and use of containers other than liquor bottles for this purpose may be authorized under permit upon application (Form 98) to the assistant regional commissioner of the region in which the bottler is located. The manufacturer and exportation of empty liquor bottles for bottling distilled spirits abroad for importation into the United States may be authorized under permit upon application (Form 98) to the assistant regional commissioner of the

region in which the bottles are to be manufactured; similarly the exportation of used liquor bottles for reuse by the original bottler abroad for packaging distilled spirits for importation into the United States may be authorized under permit issued by the assistant regional commissioner of the region in which such used bottles are stored, pursuant to an application (Form 98) filed by the importer. The exportation of empty liquor bottles for use abroad may be authorized under permit upon application (Form 98) to the assistant regional commissioner of the region from which the bottles will be exported.

[T.D. 6762, 29 F.R. 14363, Oct. 17, 1964]

§ 175.102 Language of indicia.

Wherever in this part the name of any city or country is required to be legibly marked in any bottle, the name may be either in the language of such country or in English.

Subpart H-Permits, Revocation
Proceedings

SOURCE: The provisions of this Subpart H appear at 20 F.R. 2709, Apr. 23, 1955, unless otherwise noted.

§ 175.105 Application.

Permits shall be issued only upon application therefor, filed with the assistant regional commissioner in such form and in accordance with such rules as may be prescribed by the Director, Alcohol and Tobacco Tax Division.

§ 175.106 Investigation.

The assistant regional commissioner shall make such investigation of any application as may be necessary to ascertain any facts required to be taken into account by him in acting thereon.

§ 175.107 Approval.

If, after considering an application, together with all material facts ascertained by investigation (if any), the assistant regional commissioner is of the opinion that the applicant is entitled to a permit under the law and regulations, the assistant regional commissioner shall issue the permit as applied for.

§ 175.108 Contemplated disapproval.

If, upon examination of an application for a permit, the assistant regional commissioner has reason to believe that the applicant is not entitled to a permit, he shall institute proceedings for the denial of such application in accordance

If the assistant regional commissioner has reason to believe that the permittee has made any material misrepresentation in his application or has violated, or is violating, any of the provisions of section 5214, I. R. C., the regulations thereunder, or any of the terms or conditions of the permit, he shall institute proceedings for the revocation or suspension of such permit in accordance with the procedure set forth in Part 200 of this chapter, which part is made applicable to such proceedings.

§ 175.111 Disposition of stocks of liquor bottles.

When the permit of a bottle manufacturer or bottler is suspended, revoked, or surrendered, stocks of liquor bottles on hand or in process may be destroyed or disposed of under permit to a person authorized to receive liquor bottles, in accordance with the directions of the assistant regional commissioner of the region in which the applicant is located. When a bottler permanently discontinues the use of a particular size or type of liquor bottle, the stocks of such liquor bottle on hand may be disposed of under permit to a person authorized to receive liquor bottles in accordance with the directions of the assistant regional commissioner. Applications shall be made on Form 98 by such person for permission to acquire the entire stock, regardless of place of storage or persons or concerns holding title thereto, and submitted to the assistant regional commissioner: Provided, That, where it is found that the entire