| Title: | TAXES BEER/WINE IMPORTS |
|---|---|
| Date: | 1998-04-17 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : JOHN ZZ-PIERCE
SUBJECT : TAXES BEER/WINE IMPORTS
DATE : 04/16/98
U.S. CUSTOMS SERVICE
GENERAL NOTICE
AGENCY: U.S. CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
NOTICE REGARDING DEFERRED COLLECTION OF TAXES ON SOME BEER AND
WINE
EFFECTIVE APRIL 1, 1998, 26 U.S.C. 1421 AND 1422 ALLOWS DEFERRAL
OF INTERNAL REVENUE TAX (IRT) ON IMPORTED WINE AND BEER WITHDRAWN
FROM CUSTOMS CUSTODY IN BULK CONTAINERS AND TRANSFERRED TO THE
BONDED PREMISES OF A WINERY OR BREWERY. THE BUREAU OF ALCOHOL,
TOBACCO, AND FIREARMS (ATF) WILL ADMINISTER THE COLLECTION OF THE
DEFERRED TAX FOR THESE PRODUCTS. PRIOR TO APRIL 1, 1998, THE LAW
ALLOWED DEFERRAL OF DUTIES ONLY FOR CERTAIN BULK DISTILLED
SPIRITS. THE APRIL 1, 1998, CHANGE IN THE LAW WILL EXTEND
DEFERRAL TO BEER AND WINE AS WELL AS SPIRITS.
BULK CONTAINERS ARE DEFINED IN 27 CFR PART 24 AS CONTAINERS
LARGER THAN 60 LITERS (15.85) GALLONS. CUSTOMS WILL CONTINUE TO
COLLECT APPLICABLE TAX IF THE CONTAINER IS SMALLER THAN 60
LITERS.
THE NEWLY AFFECTED HTS NUMBER FOR BULK BEER IS 2203.00.0090, AND
THE HTS NUMBERS FOR BULK GRAPE WINE ARE 2204.29.6000 AND
2204.29.8000. THE HTS FOR BULK VERMOUTH IS 2205.90.4000. NOTE
THAT THERE ARE NO SPECIFIC HTS NUMBERS FOR BULK WINES PRODUCED
FROM FRUITS OTHER THAN GRAPES OR FOR FLAVORED WINES OTHER THAN
VERMOUTH.
THE PROPRIETOR OF THE WINERY OR BREWERY SHALL BECOME LIABLE FOR
THE TAX ON THE PRODUCT WITHDRAWN FROM CUSTOMS CUSTODY, AND THE
PERSON IMPORTING THE WINE OR BEER (OR DISTILLED SPIRITS) SHALL
THEREUPON BE RELIEVED OF THE LIABILITY FOR SUCH TAX. 27 CFR 251.
COLLECTION OF CUSTOMS DUTIES AT THE TIME OF IMPORTATION FOR SUCH
PRODUCTS CONTINUES TO APPLY.
FOR FURTHER INFORMATION, PLEASE CONTACT STEVEN SOGGIN, TRADE
COMPLIANCE PROGRAM OFFICER, AT (202) 927-0765.