1. (a) Any person who, after December 1, 1990, brings into the United States from the Virgin Islands any distilled spirits on which the tax is to be paid or determined at an effective tax rate based in part on the alcohol content derived from eligible flavors or eligible wines 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.

2. (b) To receive a statement of eligibility, the person bringing in the distilled spirits shall submit to the TTB Alcohol and Tobacco Laboratory, 6000 Ammendale Road, Ammendale, MD 20705, the following:

   1. (1) An 8-ounce sample of each distilled spirits, wine and flavor used in the product;

   2. (2) A statement of composition of each flavor, listing—

      1. (i) The name and percentage of alcohol by volume of the flavor; and
      2. (ii) The name and quantity of each ingredient used in the manufacture of the flavor; and

   3. (3) A statement of the kind and alcoholic content of each wine.

      (Approved by the Office of Management and Budget under control number 1512-0352)

      (Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended (26 U.S.C. 7652); Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

[T.D. ATF-297, 55 FR 18067, Apr. 30, 1990,as amended by T.D. TTB-44, 71 FR 16944, Apr. 4, 2006]