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Wine Procedures

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This file contains IRS Revenue Procedures and ATF/TTB Procedures pertaining to wine. These procedures are available for your information.

  • 2018-2 Voluntary Chemist Certification Program for the Analysis of Wine, Distilled Spirits, and Beer for Export
  • 2011-1 Payment of Tax by Electronic Fund Transfer
  • 2004-1 TTB Procedure 2004-1, Testing of Calorie, Fat, Carbohydrate, and Protein Content of Alcohol Beverages; Acceptable Tolerance Levels.
  • 98-3 Importation of Bulk Wine in Bond (note: previously reported as 98-1)
  • 91-1 Payment of Tax by Electronic Fund Transfer (note: superseded by Procedure 2011-1)
  • 88-2 Certification and Analysis of U.S. Wine for Export to the EEC
  • 86-2 ATF Certification of Chemists, Enologists or Laboratories
  • 86-1 Requirements of the European Economic Community (EEC) Applicable to Certification and Analysis of Commercial Shipments of U.S. Grape Table Wine and U.S. Sparkling Grape Wine
  • 81-1 Procedures for Adjusting Excise Tax Returns to Increase or Decrease the Amount of Tax Due
  • 64-35 Recordkeeping Using ADP Systems

Last updated: March 19, 2024