International Trade Branch

Importing Samples for Trade Shows and for Ordering

By Perky Ramroth (415)947-5193

Samples of alcoholic beverages imported for use at trade shows and/or for soliciting orders do not require an approved Certificate of Label Approval Form 5100.31, under certain conditions. Permission may be obtained by filing a letter request with ATF which states the amount of alcoholic beverage to be imported and the purpose, and that the following conditions will be met:

1. Products will be imported by the holder of an Importer's Basic Permit.
2. All applicable taxes and duties will be paid.
3. A sticker will be affixed to every container (bottle) which reads, "For Trade Show (or Sample) Purposes Only - Not for Sale."
4. A label will be affixed to every container which bears the Health Warning Statement.
5. In the case of wine, an additional label will be affixed which reads, "Contains Sulfites."

Letter requests to import about this procedure, please contact the International Trade Branch at (202)927-8110.

New and Revised Brewery Forms Now Available

By Virginia Burnside (513)684-3066

The Brewery Units at the National Revenue Center would like to call attention to the recent revision of forms by the brewing industry. Four forms have been revised and three new forms have been created. These forms are to be used after April 1, 2002:

• ATF Form 5130.9 Brewer's Report of Operations (Revised)
• ATF Form 5130.10 Brewer's Notice (Revised)
• ATF Form 5130.22 Brewer's Bond (Revised)
• ATF Form 5130.23 Brewer's Bond Continuation Certificate (Revised)
• ATF Form 5130.25 Brewer's Collateral Bond (New)
• ATF Form 5130.26 Brewpub Report of Operations (New)
• ATF Form 5130.27 Brewer's Collateral Bond Continuation Certificate (New)

Since four of these forms were due for periodic review and/or approval by the Office of Management and Budget, it was an ideal

time to revise them using plain language. As a result, the new and revised forms are user-friendly and should be easier for brewers to complete.

Changes to the Brewer's Report of Operations include:

• The addition of the Employer Identification Number (EIN).
• A new Part 2 to list information about Excise Tax Returns, ATF Form 5000.24, filed during the reporting period of the Brewer's Report.
• An area to report any previous adjustments made to tax returns affecting a previous report of operations.
• Minor line changes (lines 15(a) and (b) are now lines 14 and 15).
  

A brewpub that produces no more than 5,000 barrels of beer annually, and does not bottle or keg beer for removal from the brewery, may use the new Form 5130.26, Brewpub Report of Operations. All other breweries will use the revised Brewer's Report of Operations, Form 5130.9, on a monthly basis depending on production (filed quarterly if production is not more then 10, 000 barrels annually of filed monthly if production is over 10,000 barrels annually).

The Brewer's Notice contains multiple changes and includes information that was previously submitted as a separate attachment to the Notice or as a variance. Signing authority for corporate officials, controlled group information, brewpub information, EIN and contact data (e-mail) are all included on the Brewer's Notice.

All the Brewer's Bonds have been revised and two new collateral bonds have been created. These forms must be used the next time it is necessary to execute a new Brewer's Bond or Continuation Certificate. The two new
forms are for brewers who use collateral (cash or acceptable securities) instead of a bond backed by a surety company. In January 2002, the home office of each authorized surety company was notified of the revised bond forms.

These forms can be found on the Internet at www.atf.gov, or obtained from the distribution center (703)455-7801. For more information please refer to Industry Circular 2002-1, dated March 5, 2002, or contact any Brewery Specialist at the ATF National Revenue Center, 1-800-398-2282.