|Factory||Flavoring Agent||Fruit flavor concentrate|
|Fermenting material||Flavoring Adjuvant||Fruit wine|
|Firearms||Foreign-Trade Zone (FTZ)||Fuel Alcohol|
|Fiscal year||Foreign Wine|
The premises of a manufacturer of tobacco products as described in his permit issued under 26 U.S.C. chapter 52, or the premises of a manufacturer of cigarette papers and tubes on which such business is conducted.
For Distilled spirits: Any material which is to be subjected to a process of fermentation to produce distilling material.
For Wine: materials which are in the process of being fermented.
Any portable weapons, such as rifles, carbines, machine guns, shotguns, or fowling pieces, from which a shot, bullet, or other projectile may be discharged by an explosive.
The period which begins October 1 and ends on the following September 30.
A foreign-trade zone established and operated in accordance with the Act of June 18, 1934, as amended.
Wine produced outside the United States.
Special natural wine, agricultural wine, and other than standard wine (except for distilling material and vinegar stock) produced on bonded wine premises under an approved formula.
Concentrated material used for making juices.
Wine made from the juice of sound, ripe fruit (other than grapes). Fruit wine also includes wine made from berries or wine made from a combination of grapes and other fruit (including berries).
See Alcohol for Fuel.
|Hard Cider||High-proof concentrate|
Still wine derived primarily from apples or apple concentrate and water (apple juice, or the equivalent amount of concentrate reconstituted to the original brix of the juice prior to concentration, must represent more than 50 percent of the volume of the finished product) containing no other fruit product nor any artificial product which imparts a fruit flavor other than apple; containing at least one-half of one percent (0.5%) and less than seven percent alcohol by volume; having the taste, aroma, and characteristics generally attributed to hard cider; and sold or offered for sale as hard cider.
For wine: A volatile fruit-flavor concentrate (essence) that has an alcohol content of more than 24 percent by volume and is unfit for beverage use (nonpotable) because of its natural constituents, i.e., without the addition of other substances.
|Gallon - wine gallon||General Use Formulas||Gin|
A United States gallon of liquid measure equivalent to the volume of 231 cubic inches at 60º F.
The determination of the proof and quantity of spirits.
Standardized formulas given in the regulations for the production of specific articles.
For wine: Name of a type of wine that originated in a particular place, but is no longer associated with that place of origin, e.g., Vermouth.
A product obtained by original distillation from mash or by the redistillation of distilled spirits or by mixing neutral spirits with, or over, juniper berries and other aromatics, or with, or over, extracts from infusions, percolations, or maceration of materials. It is bottled at not less than 80% proof.
An acronym for “generally recognized as safe.'' The term means that the treating material has a U.S. Food and Drug Administration (FDA) listing in 21 CFR part 182 or part 184, or is considered to be generally recognized as safe by the FDA.
|Importer||Industrial use (for non-beverage purposes)||I.R.C.|
|In bond||Intermediate product|
1. Any person who imports distilled spirits, wines, or beer into the United States.
2. Any person who brings a taxable article into the United States from a source outside the United States, or who withdraws such an article from a Customs bonded warehouse for sale or use in the United States.
3. Tobacco: Any person in the United States to whom non-taxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars for sale or consumption in the United States from a Customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States.
1. For Wine: When used with respect to wine or spirits, “in bond'' refers to wine or spirits possessed under bond to secure the payment of the taxes imposed by 26 U.S.C. Chapter 51, and on which such taxes have not been determined. The term includes any wine or spirits on the bonded wine premises or a distilled spirits plant, or in transit between bonded premises (including in the case of wine, bonded wine premises). Additionally, the term refers to wine withdrawn without payment of tax under 26 U.S.C. 5362 and to spirits withdrawn without payment of tax under 26 U.S.C. 5214 (a)(5) or (a)(13) with respect to which relief from liability has not yet occurred.
2. For Distilled Spirits: When used with respect to spirits, denatured spirits, articles, or wine refers to spirits, denatured spirits, articles, or wine possessed under bond to secure the payment of the taxes imposed by 26 U.S.C. Chapter 51, and on which such taxes have not been determined. The term includes such spirits, denatured spirits, articles, or wine on the bonded premises of a distilled spirits plant, such spirits, denatured spirits, or wines in transit between bonded premises (including, in the case of wine, bonded wine cellar premises). Additionally, the term refers to spirits in transit from Customs custody to bonded premises, and spirits withdrawn without payment of tax under 26 U.S.C. 5214, and with respect to which relief from liability has not occurred under the provisions of 26 U.S.C. 5005(e)(2).
3. For Tobacco: The status of tobacco products and cigarette papers and tubes, which come within the coverage of a bond securing the payment of internal revenue taxes imposed by 26 U.S.C. 5701 or 7652, and in respect to which such taxes have not been determined as provided by regulations in this chapter, including (a) such articles in a factory, (b) such articles removed, transferred, or released, pursuant to 26 U.S.C. 5704, and with respect to which relief from the tax liability has not occurred, and (c) such articles on which the tax has been determined, or with respect to which relief from the tax liability has occurred, which have been returned to the coverage of a bond.
1. As applied to wines, shall have the meaning ascribed in 27 CFR 1.61: for use in vinegar, for experimental or research use by a university, for use of the Government, or which has been rendered unfit for beverage use.
2. As applied to spirits, shall have the meaning ascribed in 27 CFR 1.60: For use of the Government, for non-beverage purposes, or if denatured.
For distilled spirits: Any product manufactured pursuant to an approved formula under 27 CFR part 5, not intended for sale as such but for use in the manufacture of a distilled spirits product.
The Internal Revenue Code of 1954, as amended.