INSTRUCTIONS
GENERAL INSTRUCTIONS
Before filling out this form re
ad carefully Subpart F of Part 17, Title 27, Code
of Federal Regulations. Submit a separate formula for each nonbeverage
product made with tax paid distilled spirits on which drawback is claimed
(except current U.S.P., N.F., and H.P.U.S. preparations for which quantitative
formulas are not required).
This form must be filed within
6 months after the end of the quarter in which
distilled spirits were first used to manufacture the product for drawback.
Submit to: Deputy Director, Nonbeverage Alcohol and Tobacco Branch, 6000
Ammendale Road, Beltsville, MD 20705-1250.
An alternative way to submit formula
s electronically via Formulas Online can
be found at https://www.ttb.gov/formulation/fonl-main.shtml
.
SPECIFIC INSTRUCTIONS
ITEM 1 – FORMULA NUMBER.
Formula numbers begin with number "1" for the first submission and
progress sequentially with future submissions. For numbering when
formulas will be used at more than one plant, see 27 CFR 17.121(c). In
Formulas Online this number is the Company Formula # which is different
from the automatically generated TTB Formula ID.
ITEM 2 – KIND & PROOF OF SPIRITS ON WHICH DRAWBACK WILL BE
CLAIMED.
Enter the kind and proof of the eligible spirits used. Include
intermediate products where applicable (see 27 CFR 17.154).
ITEM 3 – NAME OF PRODUCT.
The name must reflect the type of product. For detailed naming guidelines,
refer to the Drawback Tutorial at http://www.ttb.gov/ssd/dbmenu4.shtml
ITEM 4 – CHECK IF SAMPLE WILL BE SUBMITTED.
The submission of samples is required for certain types of products (27
CFR 17.124). Please refer to the Drawback Tutorial for more guidance. If
it is known that a sample will be submitted, either with the formula or
under separate cover, please check the box.
ITEM 5 – NUMBER OF DAYS TO COMPLETE PROCESS.
State the number of days it takes to manufacture the product. If it takes
only a few hours to mix it, but takes an additional day to filter it, that should
be noted.
ITEM 6 – NAME OF MANUFACTURER & ADDRESS WHERE PRODUCT
WILL BE PRODUCED.
State the manufacturing location. If you wish the form to be returned to
another address, include this address also.
ITEM 7 – CHECK KIND OF PRODUCT.
Indicate the type of product. Cough syrups and cold relief products are
considered medicine/medicinal preparations. Cakes and similar products
are considered to be food products, while products such as lemon extracts
are considered flavors. Submit commercial labels or facsimiles and any
available supporting data for bitters (flavoring or medicinal) and for any
other product that cannot be readily classified in the product types listed.
ITEM 8 – FORMULAS SUPERSEDED.
State the number(s) of any formulas to be replaced by the current
submission. If formula(s) being superseded have been approved for use at
plant(s) other than the one in item 6, specify such plant(s).
ITEM 9 – ELIGIBLE ABSOLUTE ALCOHOL BY VOLUME USED.
Determine the quantity of absolute alcohol used by multiplying the quantity
of alcohol used by the percentage of alcohol (as a decimal). Divide the
quantity (in volume) of absolute alcohol used in manufacturing and
standardizing the product by the actual yield (in volume) of finished
product. Multiply the result by 100 to get percent by volume.
If there are multiple sources of eligible alcohol, add the amounts of eligible
absolute alcohol in your product and divide that sum by the volume of
product produced. Eligible alcohol includes alcohol contained in
intermediate products (as defined in 27 CFR 17.11) but NOT alcohol
contained in nonbeverage products, being used as ingredients, on which
drawback may be claimed separately. Please keep in mind that this is an
entirely calculated value and therefore may sometimes exceed 100%. If a
range include the reason(s) for variation in Item 12 or 19 (such as there is
a range in the amount of alcohol used or a range in the yield).
If the finished product is not a l
iquid, express as “proof gallons (pg) per batch”.
To determine proof gallons take the absolute alcohol in gallons and multiply by
2. If metric units are stated in the formula, liters must be converted to gallons
in order to calculate the proof gallons. The batch size should be defined in
Item 9 such as proof gallons per number of items or proof gallons per number
of pounds.
Examples:
English:
3.68 gal of 95% alcohol used with a 11.5 gal Yield:
(((3.68 gal * .95) /11.5 gal)*100) = 30.4% by volume
English:
5 gal of 45% alcohol used with a 100 cake Yield:
(5 gal*.45)*2 = 4.5 proof gallons per 100 cakes
Metric:
2.50 L of 50% alcohol used with a 10.8 L Yield:
(((2.50 L * .50) / 10.8 L)*100) = 11.6% by volume
Metric:
5 L of 45% alcohol used with a 10 kg Yield:
(5 L /3.785L/gal) = 1.32 gal; (1.32 gal * .45)*2 =1.2 pg /10 kg
ITEM 10 – ALCOHOL CONTENT BY VOLUME OF FINISHED PRODUCT
.
State the actual percentage of absolute alcohol by volume in the finished
liquid product. If the product is not a liquid, state the actual percentage of
absolute alcohol by weight in the finished solid product. Include all alcohol,
both eligible and ineligible. For most processes this value is a calculated
value. If there is processing such as heating where alcohol is lost the stated
value can be an analysis value. When using an analysis value in Item 10 the
reason for doing so should be stated in Item 12 or 19. A tolerance should be
included with the percentage of alcohol in Box 10. Please see the Drawback
Tutorial for the tolerance table.
https://www.ttb.gov/ssd/pdf/tolerance_table.pdf
.
When the product is analyzed the analysis value should fall within the
tolerance range stated in Item 10.
Examples:
Liquid:
A simple mixture using 3.68 gal
of 95% alcohol and 0.51 gal of 3% alcohol
used with an 11.5 gal Yield
((((3.68gal *.95) + (0.51 gal * .03)) /11.5 gal)*100)= 30.5% by volume (+/-
1.5)
Solid:
A solid product using 3.6
8 gal of 95% alcohol and 0.51 gal of 3% alcohol
used with 100 lb Yield
(((((3.68 gal * .95) + (0.51 gal * .03))* 6.6097 lb/gal) / 100 lb)*100) = 23.2%
by weight (+/-1.5)
ITEM 11 – IF MADE WITH RECOVERED SPIRITS
ELIGIBLE PLUS
RECOVERED ABSOLUTE ALCOHOL BY VOLUME USED.
Answer only if recovered alcohol will be used to make this product. Add the
quantities, of all eligible absolute spirits used (including eligible spirits
recovered from intermediate products) AND all ineligible recovered spirits
used; then divide by the actual yield of finished product, and multiply the
result by 100. A range may be stated. If the finished product is not a liquid,
express as "proof gallons (pg) per batch." The batch size should be defined
in Item 11 such as proof gallons per number of items or proof gallons per
number of pounds.
ITEM 12 – FORMULA AND PROCESS.
List the name, qu
antity, and alcohol content (by volume), if any, of each
ingredient used. Either metric or English units may be used. Usage of
ingredients containing alcohol and the yield of liquid products must be
expressed in volume. Include the proof of eligible spirits and recovered spirits
used. Show the approximate loss of spirits, if any, during processing (i.e.
filtration, evaporation, etc.), and indicate what quantity of alcohol and its
proof, if any, is recovered. If the manufacturing process involves separate
stages, fully describe them and indicate the alcohol content (as a percent by
volume) and yield (as a volume) at the end of each stage.
Give the product name and TTB fo
rmula no. (Form TTB Form 5154.1 or ATF
F 1678) of alcoholic ingredients if self-manufactured. If purchased, give the
manufacturer's name, the name of the product, and the TTB formula
number, if known.
TTB F 5154.1 (08/2019) Previous versions are obsolete.
