Any person who, after December 1, 1990, imports into the United States distilled spirits on which the tax is to be paid or determined at an effective tax rate based in whole, or in part, on the alcohol content derived from eligible wine or eligible flavors which have not been previously approved on TTB Form 5154.1 (formerly TTB Form 5530.5 and ATF Form 1678) shall, before the first tax determination at that rate, request and receive a statement of eligibility for each wine or flavor to be used in the computation of the effective tax rate.

To receive a statement of eligibility, the importer shall cause to be submitted to the TTB Alcohol and Tobacco Laboratory, 6000 Ammendale Road, Ammendale, MD 20705, the following:

An 8-ounce sample of each distilled spirits, wine and flavor contained in the product; and

A statement of composition listing—

For wine, the kind (class and type) and percentage of alcohol by volume; and

For flavors, the name and percentage of alcohol by volume, and the name and quantity of each ingredient used in the manufacture of the flavor.

Each time distilled spirits containing eligible wine or eligible flavors are imported into the United States, the importer shall prepare a certificate of effective tax rate computation showing the following:

Name, address, and permit number of the importer;

Kind (class and type) of product;

Elements necessary to compute the effective tax rate in accordance with § 27.41 as follows—

Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors);

Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and

Proof gallons of distilled spirits derived from eligible flavors;

After December 1, 1990, the date of the statement of eligibility of each eligible wine and of each eligible flavor;

Effective tax rate applied to the product; and

Signature of the importer or other duly authorized person under the following declaration:

At the time of filing the entry summary, the importer must have the certificate in its possession and make it available upon request of the appropriate TTB officer or a customs officer. For distilled spirits withdrawn from customs custody under the provisions of subpart L of this part, the importer must furnish a copy of the certificate to the proprietor of the distilled spirits plant to which the distilled spirits are transferred.

The importer must maintain a copy of the certificate in accordance with the record retention requirements of § 27.137 and must make it available upon request of the appropriate TTB officer or a customs officer.