$19.453 Testing of denaturants. (a) Testing. Proprietors shall ensure that the materials they receive for use In denaturing conform to the specifications prescribed in 27 CFR part 21. The regional director (compliance) may require the testing of denaturants at any time. (b) Samples. Samples of denaturants shall be taken in such manner as to represent a true composite of the total lot being sampled. When samples are tested by persons other than a proprietor, a copy of the analysis or a statement, signed by the chemist performing the test, shall be secured and filed by the proprietor for each test. Samples of denaturants may be taken by ATF officers at any time for testing by Government chemists. (c) Conformity. When a denaturant does not conform to the specifications prescribed under 27 CFR part 21, the proprietor shall not use the material unless he treats or manipulates the denaturant to make it conform to such specifications. Such treated or manipulated denaturant shall again be tested. (Sec. 201. Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242)) $19.454 Gauge for denaturation. The proprietor shall gauge spirits before denaturation and after denaturation and record each gauge on the record of denaturation as prescribed in § 19.752(b). However, spirits dumped from previously gauged containers or spirits transferred directly to mixing tanks from gauge tanks where they were gauged, need not again be gauged. Measurements of spirits and denaturants shall be made by volume, weight, by approved meter, or, when approved by the Director, other devices or methods. (Sec. 201. Pub. L. 85-859, 72 Stat. 1358. as amended (26 U.S.C. 5204); sec. 807, Pub. L. 9639, 93 Stat. 286 (26 U.S.C. 5241)) $19.455 Dissolving of denaturants. Denaturants which are difficult to dissolve in spirits at usual working temperatures, which are highly volatile, or which become solid at such usual temperatures may be liquefied or dissolved in a small quantity of spirits or water in advance of their use in the production of specially denatured spirits, pursuant to the prescribed formula, so long as the proof of the denatured spirits manufactured does not fall below the proof prescribed for the applicable formula in 27 CFR part 21. Any spirits used in dissolving denaturants and contained in the resulting solution shall be included as part of the total quantity of spirits denatured in each batch. (Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242)) § 19.456 Adding denaturants. Denaturants and spirits shall be mixed in packages, tanks, or bulk conveyances on bonded premises. The regional director (compliance) may, on written application, authorize other methods of mixing denaturants and spirits if he deems such denaturation will not hinder effective administration of this part or jeopardize the revenue. If requested by the regional director (compliance), the proprietor shall submit a flow diagram of the intended process or method of adding denaturants. (Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242)) § 19.457 Neutralizing denatured spirits. Proprietors may add trace quantities of compounds such as caustics or acids to certain formulas of denatured spirits to neutralize such spirits, if the intended effect of the denaturants is not reduced. Proprietors who neutralize denatured spirits must record, for each formula the kinds and quantities of compounds used, and the formula number of the denatured spirits neutralized. (Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242); sec. 807, Pub. L. 9639, 93 Stat. 286 (26 U.S.C. 5241)) $19.458 Restoration and redenatura tion of recovered denatured spirits and recovered articles. Recovered denatured spirits and recovered articles received on bonded premises, as provided in subpart U of this part, for restoration (including redistillation, if necessary) and/or redenaturation may not be withdrawn from bonded premises except for industrial use or after denaturation thereof. If the recovered or restored denatured spirits or recovered articles are to be redenatured and do not require the full amount of denaturants for redenaturation, a notation to that effect will be made on the record of denaturation required by § 19.752(b). (Sec. 201. Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242)) § 19.459 Mixing of denatured spirits. (a) Denatured spirits produced under the same formula may be mixed on bonded premises. (b) Denatured spirits of different formulas may be mixed on bonded premises for immediate redistillation at the same plant or at another plant in accordance with the provisions of subpart K of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1369. as amended (26 U.S.C. 5242); sec. 807, Pub. L. 9639, 93 Stat. 286 (26 U.S.C. 5241)) $19.460 Conversion of denatured alcohol formulas. (a) Conversion of Formula No. 1. Any specially denatured alcohol, except Formulas No. 3-A and No. 30, may be converted into specially denatured alcohol, Formula No. 1, by the addition of methyl alcohol and either denatonium benzoate, N.F., methyl isobutyl ketone, mixed isomers of nitropropane, or methyl n-butyl ketone in accordance with the formulation prescribed in § 21.32 of this chapter. For specially denatured alcohol Formulas No. 3-A and No. 30, the methyl alcohol content shall be reduced to the level prescribed for specially denatured alcohol Formula No. 1 by the addition of ethyl alcohol before adding one of the other ingredients prescribed in §21.32 of this chapter. (b) Conversion to Formula No. 29. Any specially denatured alcohol may be converted to specially denatured alcohol, Formula No. 29, by the addition of acetaldehyde or ethyl acetate, in accordance with the formulations prescribed in 27 CFR 21.56. (c) General rule. In addition to the conversions provided in paragraphs (a) and (b) of this section, any specially denatured alcohol may be converted to another specially denatured alcohol formula, if the resultant alcohol-denaturant mixture contains only the alcohol and denaturant or denaturants in the proportions authorized in 27 CFR part 21 for the formula to which converted. Specially denatured alcohol which is converted under this paragraph may only be used as authorized in 27 CFR part 21 for the formula to which converted. (d) Conditions governing conversion and use. The quantities of denaturants required for conversions authorized in paragraphs (a), (b) and (c) of this section shall be determined on the basis of the alcohol in the formulations. Specially denatured alcohol converted to Formula No. 29 may be used as authorized in 27 CFR 21.56(b) except that it shall not be used in the manufacture of vinegar, drugs, or medicinal chemicals, and the conditions governing use provided in 27 CFR 21.56(c) shall apply. (e) Conversion to other formulations. Proprietors desiring to convert specially denatured alcohol other than as provided in paragraphs (a), (b), and (c) of this section shall obtain approval from the Director prior to such conversion. (f) Conversion to completely denatured alcohol. Any specially denatured alcohol not containing methanol or wood alcohol may be converted to any one of the completely denatured alcohol formulas, prescribed in 27 CFR part 21, by adding the required denaturants. (Sec. 201. Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5242)) [T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199, 50 FR 9160, Mar. 6, 1985; T.D. ATF-442, 66 FR 12854, Mar. 1, 2001] $19.461 Receipt and storage of denatured spirits. (a) Deposit. Denatured spirits produced, received in bond as provided in subpart P or returned to bonded premises as provided in subpart U of this part, shall be deposited on the bonded premises. (b) Tanks. Proprietors shall maintain a record in accordance with $19.752 for tanks in which denatured spirits are stored. (c) Storage. Denatured spirits may be stored on bonded premises in any container into which denatured spirits may be filled on bonded premises. Such containers shall be so stored that they can be readily inspected by ATF officers and inventoried. The provisions of §19.133 are applicable to storage of denatured spirits in portable containers. However, upon application, the regional director (compliance) may au thorize the proprietor to store packages and cases in any manner which safeguards the interests of the Government. (Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) § 19.462 Filling of containers from tanks. Denatured spirits may be drawn into portable containers from tanks on bonded premises. The denatured spirits in the tanks shall be gauged prior to filling of the containers, and when only a portion of the contents of the tank is drawn into containers, the denatured spirits remaining in the tank shall be again gauged and such gauges shall be recorded by the proprietor. The provisions of paragraph (a) and (c) of § 19.319 shall be applicable to the filling and gauging of portable containers, and denatured spirits may be withdrawn from bonded premises for any lawful purpose on the filling gauge. (Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) § 19.463 Containers for denatured spirits. Packaging of denatured spirits and the marking of portable containers of such denatured spirits shall be in accordance with requirements of subpart R of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5206)) INVENTORIES § 19.464 Denatured spirits inventories. Each proprietor shall take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter and at such other times as the regional director (compliance) may require. The results of the inventory shall be recorded as provided in subpart W of this part. (Sec. 201. Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) ARTICLES § 19.471 Manufacture of articles. Proprietors shall manufacture, label, mark, and dispose of articles as provided in 27 CFR part 20. (Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended (26 U.S.C. 5273)) [T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199, 50 FR 9160, Mar. 6, 1985] Subpart O-Spirits from Customs Custody $19.481 General. Spirits imported or brought into the United States in bulk containers may be withdrawn by proprietors from customs custody and transferred in such bulk containers or by pipeline without payment of tax to the bonded premises of their distilled spirits plant. Spirits received on bonded premises as provided in this section may be (a) redistilled or denatured only if 185 degrees or more of proof, and (b) withdrawn for any purpose authorized by 26 U.S.C. Chapter 51, in the same manner as domestic spirits. (Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C. 5232)) § 19.482 Age and fill date. For the purpose of this part, the age and fill date for spirits that are imported or brought into the United States shall be: (a) Age. The claimed age, which is supported by the documentation required in 27 CFR part 5. (b) Fill date. The date that packages of spirits are released from customs custody or filled on bonded premises. (Sec. 201. Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) § 19.483 Recording gauge. (a) When packages of spirits are received from customs custody in the storage account, the proprietor shall use the last official gauge to compute and record on the deposit records prescribed in § 19.740 for each entry the average content of the packages being received which shall also provide the basis for entries on the package sum mary records prescribed in § 19.741. If the last official gauge indicates a substantial variation in the contents of the packages, the proprietor shall group the packages into lots according to their approximate contents, and assign a separate lot identification to each group of packages, based on the date the packages were received on bonded premises. (b) When packages of spirits are received from customs custody in the processing account, the proprietor shall determine the proof gallons of spirits received in each package. The determination may be made by use of the last official gauge. (Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5232)) IMPORTED SPIRITS § 19.484 Marks on containers of imported spirits. (a) General. Each portable bulk container of spirits shall, when received on bonded premises under the provisions of $19.481, or when filled on bonded premises, be marked with: (1) The name of the importer; (4) The package identification number as provided in § 19.593 or the package serial number as provided in § 19.594; (5) If filled on bonded premises, the date of fill; (6) The proof; and (7) The proof gallons of spirits in the package. Package identification numbers or package serial numbers shall be preceded by the symbol "IMP" and any distinguishing prefix or suffix used as provided in §19.594. The proprietor who receives packages of imported spirits under the provisions of § 19.481 shall be responsible for having the required marks placed on such packages. Package identification numbers assigned under the provisions of this section to packages of spirits received from customs custody shall be recorded on the deposit records by the proprietor who receives the spirits. (b) Exception. Proprietors are relieved from placing prescribed marks on packages when the spirits will be removed from the packages within 30 days of the date of receipt at the distilled spirits plant. Packages not dumped as provided in this paragraph within the time prescribed must be promptly marked in the manner required by §19.595. The provisions of this section shall not be construed to waive, or authorize the waiver of, the requirements of this part for the assigning of package identification numbers or for the recording of such package identification numbers on deposit records, and the required recording of lot identification numbers and related information on other transaction forms, records, or reports. (Sec. 201. Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5206)) PUERTO RICAN AND VIRGIN ISLANDS SPIRITS $19.485 Marks on containers of Puerto Rican and Virgin Islands spirits. (a) Packages received in bond. (1) When packages of Puerto Rican spirits are received on the bonded premises of a distilled spirits plant under the provisions of this subpart, the markings prescribed by 27 CFR 250.40, modified to show the serial number of the Form 5110.31 prefixed by "Form 5110.31", rather than the serial number and identification of the Form 487-B, shall be accepted in lieu of the markings prescribed in §19.484. On receipt of packages so marked the proprietor of the distilled spirits plant shall show on such packages of spirits the date of fill as provided in §19.482, and the words "Puerto Rican" or the abbreviation "P.R.". (2) When packages of Virgin Islands spirits are received on the bonded premises of a distilled spirits plant under the provisions of this subpart, the markings prescribed by 27 CFR 250.206 that are on such packages shall be accepted in lieu of the markings prescribed in §19.484. On receipt of packages so marked the proprietor of the distilled spirits plant shall show on such packages of spirits the date of fill as provided in §19.482, and the words "VIRGIN ISLANDS" or the abbreviation "V.I." (b) Portable bulk containers. Portable bulk containers of Puerto Rican or Virgin Islands spirits filled in ATF bond shall, in addition to the required marks prescribed in §19.596, be marked to show the serial number of the approved formula under which produced, and with the words "PUERTO RICAN" or "VIRGIN ISLANDS" or the abbreviation thereof. Portable bulk containers containing spirits received in ATF bond under the provisions of this subpart shall, in addition to other required marks, be marked with the words "PUERTO RICAN" or "VIRGIN ISLANDS" or the abbreviation thereof. (c) Cases of bottled alcohol. In addition to other mandatory marks prescribed by $19.608 for cases of bottled alcohol, the words "PUERTO RICAN" or "VIRGIN ISLANDS", as appropriate, or the abbreviation "P.R." or "V.I." shall precede or follow the word "alcohol" on cases of alcohol from Puerto Rico or the Virgin Islands that are bottled and cased on bonded premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1369, as amended (26 U.S.C. 5206, 5235)) § 19.486 Additional tax on nonbeverage spirits. The additional tax imposed by 26 U.S.C. 5001(a)(9), on imported spirits withdrawn from customs custody without payment of tax and thereafter withdrawn from bonded premises for beverage purposes, and the related provisons of § 19.518, are not applicable to Puerto Rican or Virgin Islands spirits brought into the United States and transferred to bonded premises under the provisions of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) § 19.487 Abatement, remission, credit or refund. The provisions of 26 U.S.C. 5008, authorizing abatement, remission, credit or refund for loss or destruction of distilled spirits, shall apply to spirits brought into the United States from Puerto Rico or the Virgin Islands, with respect to the following: (a) Spirits lost while in ATF bond; (b) Voluntary destruction of spirits in bond; (c) Spirits returned to bonded premises after withdrawal from bonded premises without payment of tax; and |