REPORTING OF IMPORTED SPIRITS ON FORM 2730
Proprietors of distilled spirits
plants and others concerned:
Purpose. This circular is issued to advise you that imported spirits
received at your production facility for redistillation should be spe-
cifically identified and separately reported on Form 2730. Pending
revision of Form 2730 (7-60), the modified reporting system described
herein should be used commencing with the report on Form 2730 for
Background. Form 2730 (7-60) does not provide that imported spirits
received for redistillation be identified as such and separately re-
ported thereon. Separate reporting of such information on Form 2730
is necessary for statistical purposes.
(1) Imported spirits received at your production facility
for redistillation should be specifically identified and separately
reported at line 16, section I, of Form 2730, and any such spirits on
hand at the end of the month should likewise be reported by inter-
lining at line 17(a), section I, of Form 2730.
(2) The quantities of imported spirits used for redistillation
should be specifically identified and separately reported in sections
II and IV of Form 2730.
This separate reporting will enable assistant regional commissioners
to make a similar separation in preparing sections II and IV of Form
Inquiries. Inquiries in regard to this industry circular should re-
fer to its number and be addressed to your assistant regional commis-
sioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division