[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR10.99]



[Page 144-145]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.99  Importation of ethyl alcohol for nonbeverage purposes.



    (a) If claim is made by an importer other than the United States or 

a governmental agency thereof for the classification of ethyl alcohol of 

an alcoholic strength by volume of 80 percent volume or higher under 

subheading 2207.10.60, Harmonized Tariff Schedules of the United States, 

the importer or



[[Page 145]]



his agent shall file in connection with the entry a declaration that the 

alcohol is to be used for nonbeverage purposes only and whether the 

alcohol is to be used for fuel purposes. Customs shall release the 

alcohol for transfer, under internal revenue bond, to a distilled 

spirits plant upon deposit of estimated duty, if any, and without the 

payment of the internal revenue tax upon receipt of a transfer record 

for bulk spirits. In addition, a package gauge record must be submitted 

to Customs if the alcohol is in packages, as specified in subpart I of 

part 251, Bureau of Alcohol, Tobacco and Firearms (BATF) Regulations (27 

CFR part 251, subpart I). The transfer shall be accomplished in 

accordance with subpart L of Part 251, Bureau of Alcohol, Tobacco and 

Firearms Regulations (27 CFR part 251, subpart L).

    (b) An appropriate BATF permit shall be filed with Customs in 

connection with the withdrawal of ethyl alcohol from Customs custody by 

the United States or any governmental agency thereof for its own use for 

nonbeverage purposes. Such permit shall be filed before release under 

the entry without the deposit of estimated duties, if any, and internal 

revenue tax, or before release in accordance with the provisions of 

Sec.  141.102(d) of this chapter. (See subpart M of part 251, Bureau of 

Alcohol, Tobacco and Firearms Regulations (27 CFR part 251, subpart M)).

    (c) The procedures for the withdrawal free of tax on the entry of 

ethyl alcohol for nonbeverage purposes from the Virgin Islands are found 

in subpart O of part 250, Bureau of Alcohol, Tobacco and Firearms 

Regulations (27 CFR part 250, subpart O).



[T.D. 89-65, 54 FR 28413, July 6, 1989]



                  United States Government Importations