Are there criminal penalties associated with withdrawing distilled spirits from an AFP which have not been rendered unfit for beverage use?
Yes. In accordance with 27 CFR 19.663, provisions dealing with penalty, seizure, or forfeiture which are applicable to distilled spirits apply to AFPs. Such provisions include those found in Subchapter J of Chapter 51 of the Internal Revenue Code.
People Also Asked …
- Which materials are authorized for making distilled spirits unfit for beverage use?
- Can distilled spirits that are not rendered unfit for beverage use be legally withdrawn from an AFP?
- Can distilled spirits that have not been rendered unfit for beverage use be transferred from an AFP to a DSP or another AFP? If so, how?
Page last reviewed: September 12, 2018
Page last updated: September 13, 2018
Maintained by: Regulations and Rulings Division