AMENDMENT OF LIQUOR BOTTLE REGULATIONS
Proprietors of distilled spirits plants,
importers, and others concerned:
The purpose of this industry circular is to inform you of the provisions of
Treasury Decision 6954, effective July 1, 1968, as it amends 26 CFR Parts
201, 250 and 251. Of particular importance to you are those requirements
respecting procedures to be followed before distinctive liquor bottles may
be used under the amended regulations.
This Treasury decision eliminated 26 CFR Part 175, Traffic in Containers of
Distilled Spirits, as a separate part of the Code of Federal Regulations.
The provisions of Part 175 either do not apply after the effective date of
the Treasury decision or are superseded by provisions added to 26 CFR Parts
173, 201, 250 and 251, as appropriate. Regulations pertaining to the
receipt, use, disposition, and labeling of liquor bottles by bottlers are
in Part 201; similar regulations as to importations are in Parts 250 and 251.
Application to Use Distinctive Liquor Bottles
.01 General. The amended regulations eliminate the requirements in
former 26 CFR Part 175 for a permit to traffic in liquor bottles, Form 98.
However, if you wish to import and/or use distinctive liquor bottles which
do not bear the indicia required by 26 CFR Part 173, as amended, you must
file an application to import and/or use distinctive liquor bottles on new
Form 4329. (§§ 201.540d, 250.314, 251.204). Because currently approved
distinctive liquor bottles cannot continue to be received or used after the
effective date of the new regulations unless you have filed a Form 4329,
Application to Use Distinctive Liquor Bottles, with the Assistant Regional
Commissioner, Alcohol and Tobacco Tax, and have received a copy of the Form
4329 with Part II executed by him, it is important that you file such form
well in advance of July 1, 1968. (§§ 201.540d, 250.314, 251.204.) It is not
necessary for you to resubmit currently approved distinctive bottles to the
Director, Alcohol and Tobacco Tax Division, for approval before submitting Form
4329 for permission to use such bottles. Note that under the amended regulations application for the approval of a new bottle as a distinctive liquor bottle
will continue to be by letter to the Director. (§§ 201.540e, 250.315, 251.205.)
A single application on Form 4329 may cover (a) more than one distinctiveliquor bottle (if all are to be imported or all are to be of domestic manufacture),(b) more than one port of entry, and/or (c) more than one location within a region at which such containers will be used. One Form 4329 may also be used to cover distinctive bottles for packaging liqueurs, cordials, and other specialties, and
for packaging other distilled spirits. A copy of the approved form must be
furnished to the domestic bottle manufacturer, or to the customs officer at the
port of entry, as authority for the shipment or release of the distinctive liquor
bottles on and after July 1, 1968.
.02 Surrender of permits, Forms 98. When you have received your copy of
Form 4329 with Part II executed by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, you should surrender your outstanding permits on Forms 98 to
him for cancellation.
.03 Supply of Forms 4329. Your Assistant Regional Commissioner, Alcohol
and Tobacco Tax, will furnish you with Forms 4329 upon request.
Reuse of Liquor Bottles
The amended regulations provide that a bottler or importer who wishes to reuse liquor bottles may file a letter application with the Director, Alcohol and
Tobacco Tax Division, and receive his authorization to do so. (§§ 201.540f,
In general, the amended regulations relax the requirements pertaining to the
receipt, storage, use, and disposition of stocks of liquor bottles.
(§§ 201.540f, 201.540g, 201.540h, 201.540j, 201.540k, 250.317, 251.207.) The release from customs custody of filled liquor bottles not conforming to
regulatory requirements will require authorization pursuant to a letter
application rather than a permit application. (§§ 250.318, 251.207.) New
indicia requirements were outlined in Industry Circular No. 68-6, dated
February 16, 1968. Liquor bottles may be manufactured from existing molds
bearing the indicia prescribed by 26 CFR Part 175 until December 31, 1970.
After that date, only molds bearing the indicia prescribed in 26 CFR
§§ 173.33 and 173.34 may be used. However, bottles manufactured on or before December 31, 1970, will be considered to be liquor bottles for the purposes
of the amended regulations and may continue to be used after that date.
Inquiries concerning this circular should refer to its number and be addressed
to your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division