Industry Circular

Number: 78-1

Date: February 22, 1978

Department of the Treasury

Internal Revenue Service

Alcohol, Tobacco, and Firearms Division

Washington, D.C. 20224

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CERTIFICATION OF AUTHENTICITY FOR EXPORTED STRAIGHT BOURBON WHISKY

Proprietors of Distilled Spirits Plants and Others Concerned:

Purpose. This circular is issued to remind proprietors of distilled spirits plants that ATF F 4547, Certificate of Authenticity (Bourbon Whisky), may be used solely to authenticate shipments of straight bourbon whisky which are being exported to member States of the European Economic Community or to other foreign countries which require certification as to the authen- ticity of straight bourbon whisky.

Background. Revenue Procedure 70-14 provides a procedure whereby exporters can obtain certification of the authenticity of straight bourbon whisky being exported to member States of the European Economic Community (EEC). Under the terms of a tariff agreement negotiated in 1969 between the United States and the EEC, straight bourbon whisky exported to member EEC States on or after January 1, 1970, is entitled to a reduced rate of tariff. To qualify for the reduced tariff, however, a shipment of such whisky from the United States to a member EEC State has to be covered by a certificate attesting that the shipment is actually straight bourbon whisky.

Based upon specifications of the EEC, the Bureau of Alcohol, Tobacco and Firearms developed ATF F 4547, Certificate of Authen- ticity (Bourbon Whisky), to meet the requirements of EEC regu- lations. Under the terms of the EEC regulations, all shipments of straight bourbon whisky leaving the United States or a foreign trade zone on or after January 1, 1970, and destined for a member EEC State, must be covered by a properly endorsed ATF F 4547 in order to qualify for the reduced tariff rate.

Since 1970 the Bureau has received requests from various proprietors to alter ATF F 4547 with "pen and ink" changes in order that the form could be adapted for use with shipments of bourbon products other than straight bourbon whisky; e.g., bourbon mash whisky, which the proprietors desired to export to member EEC States. The Bureau approved these requests and ATF officers processed the altered forms. Representatives of the EEC have recently voiced their displeasure with this practice in light of the fact that the reduced tariff rate applies solely to straight bourbon whisky. Since ATF F 4547 was devised exclusively for the documentation of ship- ments of straight bourbon whisky, proprietors of distilled spirits plants are cautioned that the alteration of this form for certification of the authenticity of products other than straight bourbon whisky must be discontinued.

Certifications. A proprietor desiring the advantage of the reduced tariff on a shipment of straight bourbon whisky exported to a member EEC State must prepare ATF F 4547 in accordance with Revenue Procedure 70-14. ATF F 4547's which have been altered or modified to cover shipments of any other type of product other than straight bourbon whisky will not be processed by ATF officers.

If certification of the origin and age of exported products other than straight bourbon whisky is necessary, proprietors should file ATF F 2177, Certificate of Origin and Age of Distilled Spirits, in accordance with the pro- visions of 27 CFR 252.104.

Inquiries. Inquiries concerning this circular should refer to its number and be addressed to the Assistant Director (Regulatory Enforcement), Bureau of Alcohol, Tobacco and Firearms, 1200 Pennsylvania Avenue, NW., Washington, DC 20226.

Acting Director