Ebuilliometer
An instrument used to measure the percentage of alcohol in wine.

Effective Tax Rate
The net tax rate after reduction for any credit allowable under 26 U.S.C. 5010 for wine and flavor content at which the tax imposed on distilled spirits by 26 U.S.C. 5001 or 7652 is paid or determined.

Effervescent
Wine containing more than 0.392 grams of carbon dioxide per 100 ml.

EFT
See Electronic Funds Transfer.

Electronic Funds Transfer (EFT)
Any transfer of funds effected by a proprietor's financial institution, either directly or through a correspondent banking relationship, via the Federal Reserve Communications System (FRCS) or Fedwire, to the Treasury Account at the Federal Reserve Bank.

Eligible flavor
A flavor which:
(1) Is of a type that is eligible for drawback of tax under 26 U.S.C. 5134,
(2) Was not manufactured on the premises of a distilled spirits plant, and
(3) Was not subjected to distillation on distilled spirits plant premises such that the flavor does not remain in the finished product.

Eligible wine
Wine on which tax would be imposed by paragraph (1), (2), or (3) of 26 U.S.C. 5041(b) but for its removal to distilled spirits plant premises and which has not been subject to distillation at a distilled spirits plant after receipt in bond.

Engaged in the business
Conducting operations authorized by TTB.

Entry for deposit
The practice of recording spirits as they come off the still for entry into the storage or processing account.

Export Warehouse
For tobacco:  A bonded internal revenue warehouse for the storage of tobacco   products and cigarette papers and tubes, upon which the internal revenue tax has not been paid for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.

Extension of premises
Realignment of the bonded premises, to place more of the property on bond.