CERTIFICATION OF BOURBON WHISKEY FOR EXPORT
Proprietors of distilled spirits
plants and others concerned:
This circular is issued to inform you of the provisions of a revenue
procedure which will soon be published in the Internal Revenue Bulletin,
and will establish provisions for additional certification of bourbon
whiskey for exportation. The revenue procedure will read substantially
SECTION 1. PURPOSE.
The purpose of this Revenue Procedure is to amend the procedures
prescribed in Revenue Procedure 70-14, I.R.B. 1970-25, 26,
(hereinafter referred to as the basic document), to provide instructions for additional certification of bottled bourbon whiskey, when
exporters use Form 4547, Bourbon Whiskey-Certificate of
Authenticity, on shipments of bottled whiskey to countries requesting
such additional certification.
SEC. 2. BACKGROUND.
Because Form 4547 is not printed in Japanese, the Japanese
Government has requested additional certification of bottled bourbon
whiskey shipped from the United States to Japan. The Service has
agreed to furnish, with Form 4547, a certified true copy of Form 1649,
Application For and Certification of Label Approval. This additional
certification has been found acceptable by the Government of Japan.
Such additional certification will also be furnished in respect of
shipments to other countries requesting additional certification.
SEC. 3. FILING FORMS 4547 AND 1649.
In addition to the procedures in section 6 of the basic document,
the exporter will forward, with the Forms 4547, a photocopy of the
approved Form 1649 relating to the spirits on the Forms 4547, in respect
of shipments to countries requiring the additional certification herein
SEC. 4. ACTION BY INTERNAL REVENUE OFFICERS.
.01 In addition to the procedures in section 7 of the
basic document, the assigned officer, on verification that
the copy of Form 1649 is a true copy and relates to the
spirits shown on Forms 4547, will certify, in English, on
the copy of Form 1649 that it is a true copy of the original
and will sign it. The certification and title of the
officer signing it may be printed, stamped, typed, and handwritten or placed on the copy of Form 1649 in any other convenient
.02 The Assistant Regional Commissioner, Alcohol, Tobacco
and Firearms, will return the original of Form 4547, with the
copy of Form 1649 attached, to the exporter.
Inquiries regarding this circular should refer to its number and be addressed
to your Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division