Factory
The premises of a manufacturer of tobacco products as described in his permit issued under 26 U.S.C. chapter 52, or the premises of a manufacturer of cigarette papers and tubes on which such business is conducted.

Fermenting material
For Distilled spirits:  Any material which is to be subjected to a process of fermentation to produce distilling material.

For Wine:  materials which are in the process of being fermented.

Firearms
Any portable weapons, such as rifles, carbines, machine guns, shotguns, or fowling pieces, from which a shot, bullet, or other projectile may be discharged by an explosive.

Fiscal year
The period which begins October 1 and ends on the following September 30.

Foreign-Trade Zone (FTZ)
A foreign-trade zone established and operated in accordance with the Act of June 18, 1934, as amended.

Foreign Wine
Wine produced outside the United States.

Formula Wine
Special natural wine, agricultural wine, and other than standard wine (except for distilling material and vinegar stock) produced on bonded wine premises under an approved formula.

Fruit flavor concentrate
Concentrated material used for making juices.

Fruit wine
Wine made from the juice of sound, ripe fruit (other than grapes). Fruit wine also includes wine made from berries or wine made from a combination of grapes and other fruit (including berries).

Fuel Alcohol
See Alcohol for Fuel.