CHANGES IN REGULATIONS
STRIP STAMPS AND CASE MARKINGS
Importers and others concerned:
Purpose. The purpose of this circular is to inform you of the amendments made
in 26 CFR Part 250, Liquors and Articles from Puerto Rico and the Virgin Islands, and
Part 251, Importation of Distilled Spirits, Wines, and Beer, by Treasury Decision
7143, effective November 1, 1971.
Overprinting strip stamps. Present regulations respecting imported bottled spirits
and bottled spirits brought into the United States from the Virgin Islands require the
overprinting of red strip stamps with the importer's real name, or an approved trade
name, consistent with the name of the importer shown on the labels on the bottles to
which the strip stamps are to be applied. The revised regulations require that red
strip stamps be overprinted with the permit number of the importer in whose name stamps
were requisitioned or, if the importer is an agency of a State or political subdivision
thereof, or the District of Columbia, (and therefore does not have a permit number),
with the name of the State, or with "District of Columbia," or a recognized abbreviation
thereof. This requirement is considered to be adequate for the purposes of accounting
for, and control of, the strip stamps. The revised regulations eliminated the requirement that strip stamps affixed in Puerto Rico to bottles of distilled spirits to be
brought into the United States be overprinted.
Use-up of overprinted stamps. After the effective date of the amended regulations,
you may continue to use any stamps that were overprinted with the information previously
required until your supply of such overprinted stamps is exhausted. However, after
the effective date of the amended regulations, all overprinting should be done in
accordance with the amended requirements.
Case Markings. The revised regulations no longer require that cases of distilled
spirits to be imported into the United States, or to be brought into the United States
from Puerto Rico or the Virgin Islands, be marked to show that red strip stamps have
been affixed to the enclosed bottles.
Form 2260. The revised regulations provide that Form 2260 will be filed quarterly,
instead of monthly, by revenue agents in Puerto Rico. The instructions on the form will
be revised accordingly.
Inquiries. 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