Adoption of Formulas

Adoption of formulas and statement of process is permitted when a successor manufacturer (proprietorship or a fiduciary) adopts a predecessor’s formulas and statement of process as provided in 27 CFR §§ 20.57(c) and 20.58, or when a permittee adopts for use at one plant, the formulas previously approved by TTB for use at another plant, or when a permittee adopts a formula previously approved by TTB for a parent or subsidiary, provided that in the case of a parent-subsidiary relationship the subsidiary is a wholly-owned by the parent.

The adoption will be accomplished by the submission of a certificate of adoption. The certificate of adoption shall be submitted to the appropriate TTB officer and shall contain:

  • A list of all approved formulas or statements of process in which SDS are used or recovered;
  • The formulas of SDS used or recovered;
  • The date of approval of Form 1479-A or Form 5150.19;
  • The applicable code number(s) for the article or process;
  • The name of the permittee adopting the formulas, followed by the phrase, for each formula, “Formula of _ (Name and permit number of permittee who received formula approval) is hereby adopted; and
  • In the case of a permittee adopting the formulas of another entity, evidence of its relationship to that entity.


Page last reviewed/updated: 10/11/2018