Rev. Ruling 56-579
Importation of Alcoholic Beverages
Information has been requested with respect to the importation of alcoholic beverages in containers not bearing indicia and not labeled in accordance with regulations for subsequent withdrawal from customs bond, free of tax, for the personal use of Embassy personnel and members of the Diplomatic Corps, and others entitled to receive such products, tax free, as determined by the Collector of Customs.
Pertinent regulations issued pursuant to the internal revenue laws with respect to distilled spirits and the Federal Alcohol Administration Act requires that distilled spirits imported into the United States for sale at retail must be in containers of specified sizes bearing indicia and approved labels.
It is held that alcoholic
beverages withdrawn from customs bond solely for the use of persons determined
by the collector of customs to be entitled to free withdrawal privileges, such
as duly accredited Embassy personnel, members of the Diplomatic Corps, and members of the Armed Services of
foreign countries on active duty in the United States, are not subject
to the requirements of the labeling and liquor bottle regulations. Accordingly,
26 U.S.C. 5214; 26 CFR 175.94 (27 CFR 251.203)