§27.76. Approval and certification of wine and flavors content. — Inbound Citations

(3) A statement of whether the importer is using an eligible flavor content credit pursuant to §§ 27.76 and 27.77; and

(1) The samples prescribed in § 27.76(b)(1) and an 8-ounce sample of the finished product;

(2) The statement of composition prescribed in § 27.76(b)(2);

(a) In lieu of preparing a certificate of effective tax rate computation each time distilled spirits containing eligible wine or eligible flavors are imported as prescribed in § 27.76(c), an importer may have a standard effective tax rate established based on the least quantity and the lowest alcohol content of eligible wine or eligible flavors used in the manufacture of the product.