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
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.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 50320