27 C.F.R. Subpart R—Beer Concentrate
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Authorized processes. A brewer may, in accordance with this subpart— (1) Produce concentrate from beer, (2) Reconstitute beer from concentrate, (3) Transfer concentrate from one brewery to another brewery of the same ownership, and (4) Remove concentrate without payment of tax for exportation, or for transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation in accordance with Part 28 of this chapter. (b) Brewery treatment of concentrate. Beer reconstituted from concentrate in accordance with this subpart shall (except with respect to the additional labeling of reconstituted beer under §25.263) be treated the same as beer which has not been concentrated and reconstituted. (Sec. 201, Pub. L. 85–859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB–8, 69 FR 3830, Jan. 27, 2004] (a) Conditions on concentration. A brewer may not employ any process of concentration which separates alcohol spirits from any fermented substance. (b) Conditions on reconstitution—(1) The process of reconstitution of beer will consist of the addition to the concentrate of carbon dioxide and water only. (2) A brewer may not employ any process of concentration or reconstitution unless the beer upon reconstitution will, without the addition of any substance other than carbon dioxide and water, possess the taste, aroma, color, and other characteristics of beer which has not been concentrated. (3) The process of reconstitution shall provide for the addition of sufficient water to restore the concentrate to a volume not less than, and an alcohol content not greater than, that of the beer used to produce the concentrate. (Sec. 201, Pub. L. 85–859, 72 Stat. 1315, as amended, 1388, as amended (26 U.S.C. 5002, 5401)) (a) Operations at brewery. A brewer may concentrate beer or reconstitute beer only at a brewery. (b) Marking of containers. Containers of concentrate transferred to other breweries of the same ownership, and containers of concentrate removed for export shall be marked, branded and labeled in the same manner as prescribed for containers of beer in subpart J of this part. All containers shall be identified as containers of beer concentrate. (c) Mingling with beer. A brewer may not mingle concentrate with unconcentrated beer. A brewer may mingle reconstituted beer with other beer at the brewery. (d) Additional labeling. Barrels, kegs, and bottles containing beer produced from concentrate will show by label or otherwise the statement “PRODUCED FROM . . . CONCENTRATE,” the blank to be filled in with the appropriate class designation of the beer (beer, lager, ale, stout, etc.) from which the concentrate was made. The statement will be conspicuous and readily legible and, in the case of bottled beer, will appear in direct conjunction with, and as a part of, the class designation. All parts of the class designation will appear in lettering of substantially the same size and kind. (e) Records and reports. Brewers producing concentrate and brewers reconstituting beer from concentrate shall keep the records and reports required by subpart U of this part. (a) Authorized transfers. A brewer may remove from the brewery, without payment of tax, concentrate produced from beer for transfer to any other brewery of the same ownership (within the limits of ownership described in §25.181). (b) Record of concentrate transferred. When transferring concentrate between breweries, the shipping brewer shall prepare for each conveyance a serially numbered invoice or commercial record covering the transfer. The invoice will be clearly marked to indicate that concentrate produced from beer is being transferred. The invoice will contain the following information: (1) Name and address of shipping brewer; (2) Date of shipment; (3) Name and address of receiving brewer; (4) The number of containers transferred, the balling, percentage of alcohol by volume, and the total barrels of concentrate; and (5) A description of the beer from which the concentrate was produced including the number of barrels, balling, and percentage of alcohol by volume. (c) Disposition of invoice. On shipment of the concentrate, the shipping brewer shall send the original copy of the invoice to the receiving brewer and shall retain a copy for the brewery records. On receipt of the concentrate, the receiving brewer shall note on the invoice any discrepancies in the concentrate received and retain the invoice in the brewery records.
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart R—Beer Concentrate
§ 25.261 General.
§ 25.262 Restrictions and conditions on processes of concentration and reconstitution.
§ 25.263 Production of concentrate and reconstitution of beer.
§ 25.264 Transfer between breweries.
