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Industry Circular

Number: 61-30

Date: June 30, 1961

Office of the Commissioner of Internal Revenue

Alcohol and Tobacco Tax Division


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Importers, and others concerned:

Purpose. The purpose of this circular is to inform importers of Spanish Sherry Wine that such wine shipped from foreign ports, on and after August 31, 1961, must be accompanied by an appropriate certificate of origin and identity.

Background. Refer to Industry Circular No. 58-35 dated December 29, 1958, and Industry Circular No. 59-49 dated July 8, 1959.

Conclusion. Under Spanish law the Consejo Regulador De La Denominacion De Origen "Jerez-Xeres - Sherry" is authorized to issue certificates of origin to cover Sherry Wines exported from Spain.

If Sherry Wine is shipped to other countries for bottling prior to shipment to the United States, it must be covered by appropriate certifica- tion before it may be released from Customs custody. For example, if Sherry Wine is shipped from Spain, in bulk, to England for bottling, the bottled wine, if exported to the United States must be covered by an appropriate certificate issued by the British Customs and Excise which will be accepted by the United States Customs officers in place of the original Spanish certificate described above.

In order to avoid detention of merchandise at the ports of entry, all importers of Sherry Wine should advise their principals abroad of these provisions.

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:B), Washington 25, D. C.

Dwight Avis

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division

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