Rev. Ruling 71-535

The Internal Revenue Service has been asked whether the listing on the alcoholic beverage label of the name of the person, firm, or corporation which holds the franchise for a particular brand of imported alcoholic beverage is sufficient compliance with the requirement of Section 5(c) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)) which states that the name of the "manufacturer, or bottler, or importer of the product" must appear on the label.

Regulations in 27 CFR 4.35(b), 5.36(b), and 7.25(b) relating to the Labeling and Advertising of Wines, Distilled Spirits, and Beer, respectively, provide that labels placed on various types of imported alcoholic beverages shall include, among other things, the name and address of (1) the importer, or (2) the exclusive agent, or (3) the sole distributor, or (4) the name of the person responsible for the importation of spirits.

As used in the section stated above, the word "Importer" means either the holder of an importer's basic permit making the original Customs entry into the United States, or for whom such entry is made, or the holder of an importer's basic permit who is the agent, distributor, or franchise holder for the particular brand of imported alcoholic beverages and who places the order abroad.

In Revenue Ruling 56-371, C.B. 1956-2, 1060, it was held that the "person responsible for the importation" of a particular brand is the person who made the original Customs entry of the particular lot of the distilled spirits involved and not the permittee who made the original purchase from the foreign shipper an the original shipping arrangements.

In consideration of recurring questions relating to the name an address required to be printed on labels for imported alcoholic beverages, it is held that the name of the person who is "responsible for the importation" of alcoholic beverages imported into this country may be considered to be either the holder of an importer's basic permit making the original Customs entry into the United States, or for whom such entry is made, or the holder of an importer's basic permit who is the agent, distributor, or franchise holder for the particular brand of imported alcoholic beverages and who places the order abroad.

Revenue Ruling 56-371, C.B. 1956-2, 1060, is hereby superseded.

27 U.S.C. 205; 27 CFR 5.36