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Industry Circular

Number: 59-49
Date: July 8, 1959

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

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CERTIFICATES OF ORIGIN AND IDENTITY For WINES EXPORTED IN BULK FROM COUNTRIES OF ORIGIN AND BOTTLED IN OTHER COUNTRIES PRIOR TO SHIPMENT TO THE UNITED STATES. Importers, and others concerned

Purpose. The purpose of this circular is to issue instructions respecting the type and form of certification required of wines bottled in countries other than countries of origin when such wines have been exported in bulk from countries issuing certificates of origin and identity and such certificates are required to effect the release from U. S. Custom's controls of direct importations of such wines from the countries of origin.

Background._ Refer to Industry Circulars 58-35, 59-5 and 59-28. French wines containing 14% or less alcohol by volume, and wines from the Rioja region of Spain are now required to be covered by certificates of origin if imported directly from the countries of origin to the United States. It is anticipated that, from time to time in the future, other countries will also issue certificates of origin and that wines from such countries will be covered into the compulsory certification system provided by regulations of the Internal Revenue Service (27 CFR 4.45 as added by T. D. 6319). All such wines as are subject to the compulsory certification system, if bottled in a country other than the country of origin prior to shipment to the United States, will, by the terms of this circular, also be required to be covered by supplementary certifications of origin issued by appropriate governmental authority of the country in which the wines were bottled.

Conclusion. Where wines are shipped in bulk to a third country and such wines, if exported directly to the United States, are covered by the compulsory certification system, all such wines exported to the United States after bottling in such third country, must be covered by appropriate certification before release of such wines maybe effected from U. S. Custom's custody. For example, if a wine is shipped from France, in bulk, to England for bottling, the bottled wine, if exported to the U. S., must be covered by a certificate issued by. British Customs and Excise attesting to the following facts:

1. That the wine covered thereby is_______ wine received in bulk from_________, and bottled in England.

2. That such wine, when received in England, was accompanied by a (Title of certificate) certificate, as issued by the (Name of issuing organization in the country of origin).

3. That the wine during its stay in England before bottling was not blended or otherwise treated.

If a shipment to the United States represents only a portion of the original bulk shipment received in England, the British Customs and Excise certificate should indicate such fact in substantially the following form: "This Shipment of________cases of_______wine is part of a bulk shipment of_______(gallons) (litres) received from (name of country of origin), accompanied by a certificate of origin and identity issued by (name of the issuing organization in the country of origin).

In connection with the bottling of wine outside of the country of origin of such wine the Federal labeling regulations require the name and address of the bottler preceded by the phrase "Bottled by" to appear on the labels.

Inquiries. Correspondence in regard to this Industry Circular should refer to its number and be addressed to the Director, Alcohol and Tobacco Tax (0:AT:BT), Washington 25, D. C.

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Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 50320

 
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