§ 27.221 - Alternate methods or procedures.

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Application. An importer who desires to use an alternate method or procedure in lieu of a method or procedure prescribed by this part must file an application with the appropriate TTB officer. Each application must:

Specify the name, address, and permit number of the importer to which it relates;

State the purpose for which filed; and

Specifically describe the alternate method or procedure and set forth the reasons therefor.

Approval. When an application for use of an alternate method or procedure is received, the appropriate TTB officer must determine whether approval thereof would unduly hinder the effective administration of this part or would result in jeopardy to the revenue. The appropriate TTB officer may approve the alternate method or procedure if such officer finds that:

Good cause has been shown for the use of the alternate method or procedure;

The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure, and affords equivalent security to the revenue; and

The alternate method or procedure will not be contrary to any provision of law, and will not result in an increase in cost to the Government or hinder the effective administration of this part.

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§ 27.209 - Used liquor bottles.

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§ 27.222 - Importation of denatured spirits and fuel alcohol.