CERTAIN ATF FORMS ARE AFFECTED BY
WITHDRAWAL OF CUSTOMS
OFFICERS FROM CUSTOMS BONDED INSTALLATIONS
Proprietors of Distilled Spirits Plants, Bonded Wine
Cellars and Others Concerned.
Purpose. This circular is issued to advise
proprietors of distilled spirits plants and bonded wine
cellars that there are new procedures to be followed
in completing ATF Forms used in the entry and removal
of distilled spirits and wines in bond from Customs
Bonded Warehouses and Manufacturing Bonded Warehouses.
The ATF Procedure will be published in the next issue
of the Alcohol, Tobacco and Firearms Bulletin.
Background. Effective December 1, 1982, the United
States Customs Service removed Customs Officers from
Customs Bonded Warehouses and Customs Manufacturing
Bonded Warehouses in accordance with Treasury Decision
82-204. ATF operations concerned with the exportation
and importation of distilled spirits and wine involving
Customs Bonded Warehouses have been affected by the
removal of the Customs Officers. This circular
specifies the procedures to be followed when completing
forms previously completed by Customs Officers.
Forms Procedures.
(a). Transfer of taxpaid
spirits to a Customs Bonded Warehouse. Distilled
spirits can be entered into a Customs Bonded Warehouse
under the provisions of 27 CFR 252.26(b) with drawback
privileges. The exporter depositing such bottled
spirits will prepare ATF Form 5110.30, Drawback on
Distilled Spirits Exported, in quadruplicate, as
required by 27 CFR 252.190. The exporter will modify
Item 6 of Form 5110.30 by lining out the words "Customs
Officer in Charge" and entering the word "Proprietor".
The exporter will give the original and one copy of
the form to the proprietor of the Customs Bonded
Warehouse. When the distilled spirits are received by
the proprietor of the Customs Bonded Warehouse he will
complete Part IV of Form 5110.30. He will modify Item
21 by lining out the words "Customs Officer" and
entering the word "Proprietor". The proprietor of the
Customs Bonded Warehouse will then forward the
original of the Form 5110.30 to the Regional Regulatory
Administrator and file one copy in a Customs file at
the Customs Bonded Warehouse.
(b). Transfer of untaxpaid distilled spirits or
wine from an exporter to a Customs Bonded Warehouse or
a Manufacturing Bonded Warehouse. Distilled spirits
and wine may be withdrawn, without payment of tax,
from a distilled spirits plant or bonded wine cellar
for transfer to a Customs Bonded Warehouse or a
Manufacturing Bonded Warehouse (27 CFR 252.25, and
252.26(a)). Form 5100.11, Withdrawal of Spirits,
Denatured Spirits, or Wines for Exportation, will be
prepared, in quadruplicate as required by the instruc-
tions on the form, by the exporter or the Manufacturing
Bonded Warehouse proprietor as appropriate under the
provisions of 27 CFR 252.28, 252.92 or 252.122. The
proprietor will modify Item 7 of the form by lining
out the words "Customs Officer in Charge" and entering
the word "Proprietor".
When the goods are received at the Customs Bonded
Warehouse or Manufacturing Bonded Warehouse, the
proprietor will complete Part V of the form. The
proprietor shall modify the heading of Part V and
Item 34 by lining our "Customs Officer's" and "Customs
Officer" respectively and substituting the words
"Proprietor's" and "Proprietor" respectively. The
proprietor shall then sign in Item 34. In addition,
the proprietor of a Manufacturing Bonded Warehouse may
be required to complete a Form 5180.1, Customs Gauge
Report, under the provisions of 27 CFR 252.285. The
proprietor will modify Item 7 of the form by lining
out the words "Customs Officer" and entering the word
"Proprietor".
(c). Transfer of imported distilled spirits from
Customs Bonded Warehouses to the bonded premises of a
distilled spirits plant. Imported distilled spirits
can be withdrawn, in bulk, from Customs custody
without payment of tax under the provisions of 27 CFR
251.171. Form 5100.16, Application for Transfer of
Spirits and/or Denatured Spirits in Bond, will be
completed by the distilled spirits plant proprietor.
One copy of the Form 5100.16 will be forwarded to the
Customs Bonded Warehouse proprietor for his records.
The proprietor of the Customs Bonded Warehouse will
prepare Form 5110.27, Transfer of Spirits, Denatured
Spirits or Wines in Bond, and, as necessary, ATF Form
5110.45, Package Gauge Report. Both forms will be
completed using the instructions on the forms. Serial
numbers in Item 1 of Form 5110.27 may be required by
Customs. Item 12A, Form 5110.27,and Item 7, Form
5110.45, will be completed by the proprietor of the
Customs Bonded Warehouse. Item 3, Form 5110.27, will
be completed by the proprietor of the Customs Bonded
Warehouse using information from his file copies of
ATF Form 5100.16.
Proprietors of distilled spirits plants and bonded
wine cellars should provide copies of this circular to
Customs Warehouses they deal with in these matters.
Inquiries. Inquiries concerning this circular
should refer to it by number and be addressed to the
Assistant Director, (Regulatory Enforcement) Bureau
of Alcohol, Tobacco and Firearms, 1200 Pennsylvania
Avenue, NW, Washington, DC 20226.
Director |