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Industry Circular

Number: 58-7
Date: April 9, 1958

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


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FORM 703

Proprietors of bonded wine cellars and others concerned:

Purpose. The purpose of this circular is to inform you that Form 703, Transfer of Wine in Bond, is being revised to provide that identifying numbers of tank cars be entered on such forms.

Background. When wine is transferred in bond in tank cars, the consignor, under the provisions of 26 CFR 240.613, prepares Form 703 to report such transfer and enters the serial number of the shipment, as required by 26 CFR 240.562, in the column headed "Serial Nos." It was intended that the consignor also enter, in the column headed "Number of Cases, Packages, or Tanks", the number of the tank car (i.e., GATX-1234, NATX-5678). Many consignors are entering the tank car number on Form 703 while other consignors are not. Such information is considered necessary, particularly where it is desired to trace tank car shipments or where such shipments are to be reconsigned while in transit.

Method of Resorting Tank Car Numbers on Form 703. Until the revised Form 703, containing footnote instructions to enter tank car numbers in the column headed "Number of Cases, Packages, or Tanks", is available, proprietors of bonded wine cellars transferring wine in bond, in tank cars, should enter the tank car number in such column on Form 703.

Inquiries. Inquiries regarding this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 37387

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