Racking
1. For Wine: Pumping wine off the lees, or settlings.
2. For Beer: The filling of kegs or barrels.

Reconditioning
1. For distilled spirits:  The dumping of distilled spirits products in bond after their bottling or packaging, for purposes other than destruction, denaturation, redistillation, or rebottling.  The term may include the filtration, clarification, stabilization, or reformulation of a product.
2. For wine:  The conduct of operations, after original bottling or packing, to restore wine to a merchantable condition.  The term includes relabeling or recasing operations.

Reconsignment
Changing the destination (or recipient) of a shipment that is already in progress.

Recover
To salvage alcohol after initial use.

Recovered article
An article containing specially denatured spirits salvaged without all of its original ingredients, or an article containing completely denatured alcohol salvaged without all of the denaturants for completely denatured alcohol, under 27 CFR part 20.

Redenaturation
To denature spirits again, by adding a substance or materials to an alcoholic liquid to make it unfit for beverage use.

Redistillation
To distill spirits again after the initial distillation.

Relanded
Any product that has been labeled or shipped for exportation and returned to the United States.

Remission
A decision which indicates that a particular tax is not owed.

Removal – Alcohol
Withdrawal of alcoholic beverages from a regulated plant.  Removals are further categorized as Taxable Removals or Non-Taxable Removals.

Removal – Beer
(a)The sale and transfer of possession of beer for consumption at the brewery, or
(b) any removal of beer from the brewery.

Removal – Tobacco
The removal of tobacco products or cigarette papers or tubes from the factory or release from Customs custody, including the smuggling of other unlawful importation of such articles into the United States.

Restored pure condensed must
Pure condensed must to which has been added an amount of water not exceeding the amount removed in the dehydration process.

Restoration
To return alcohol to its original state.

Return period
Specified time period for determining taxes due. The amount of time for which a tax return must be filed.

Revolvers
Small projectile firearms of the pistol type, having a breech-loading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing.

Roll-your-own tobacco
Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.

Rum
An alcoholic distillate from the fermented juice of sugar cane, sugar cane syrup, sugar cane molasses, or other sugar cane byproducts, produced at less than 190? proof in such manner that the distillate possesses the taste, aroma, and characteristics generally attributed to rum, and bottled at not less than 80? proof; and also includes mixtures solely of such distillates.