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Industry Circular

Number: 71-22
Date: September 28, 1971

Department of the Treasury
Internal Revenue Service
Alcohol, Tobacco, and Firearms Division
Washington, D.C. 20224


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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 Davis

Rex D. Davis,

Director Alcohol, Tobacco and Firearms Division

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