[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.121]

[Page 327]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents
 
                     Subpart F_Formulas and Samples
 
Sec.  17.121  Product formulas.


    (a) General. Except as provided in Sec. Sec.  17.132 and 17.182, 
manufacturers shall file quantitative formulas for all preparations for 
which they intend to file drawback claims. Such formulas shall state the 
quantity of each ingredient, and shall separately state the quantity of 
spirits to be recovered or to be consumed as an essential part of the 
manufacturing process.
    (b) Filing. Formulas shall be filed on TTB Form 5154.1, Formula and 
Process for Nonbeverage Products. Filing shall be accomplished no later 
than 6 months after the end of the quarter in which taxpaid distilled 
spirits were first used to manufacture the product for purposes of 
drawback. If a product's formula is disapproved, no drawback shall be 
allowed on spirits used to manufacture that product, unless it is later 
used as an intermediate product, as provided in Sec.  17.137.
    (c) Numbering. The formulas shall be serially numbered by the 
manufacturer, commencing with number 1 and continuing thereafter in 
numerical sequence. However, a new formula for use at several plants 
shall be given the highest number next in sequence at any of those 
plants. The numbers that were skipped at the other plants shall not be 
used subsequently.
    (d) Distribution and retention of approved formulas. One copy of 
each approved Form 5154.1 shall be returned to the manufacturer. The 
formulas returned to manufacturers shall be kept in serial order at the 
place of manufacture, as provided in Sec.  17.170, and shall be made 
available to appropriate TTB officers for examination in the 
investigation of drawback claims.

[T.D. ATF-179, 61 FR 31412, June 20, 1996, as amended by T.D. ATF-436, 
66 FR 5471, Jan. 19, 2001]

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