Rev. Rul. 54-237

Advice is requested whether a blanket bond on Form 1618 may be filed covering transfers of distilled spirits from internal revenue bonded warehouses at various locations within an internal revenue region to a Class 6 Customs Bonded Manufacturing Warehouse, in lieu of filing a separate bond covering transfers from each warehouse.

Section 185.827 of Regulations 10 provides in part that the manufacturer shall execute a bond to cover the transportation of spirits from the internal revenue bonded warehouse from which withdrawn to the customs manufacturing bonded warehouse. Form 1618 is used in those cases where the manufacturer desires to furnish bond under which spirits may be withdrawn from time to time. This section of Regulations 10 also provides that the bond shall be executed in a penal sum sufficient to cover the tax at the rate prescribed by law on the maximum quantity which may be outstanding against the bond at any one time.

There is no provision of regulations which would prohibit the execution of a bond covering the withdrawal of distilled spirits from more than one warehouse operated by the same proprietor for transfer to a Class 6 Customs Bonded Manufacturing Warehouse.

A blanket bond may be filed on Form 1618, `Transportation Bond,' covering withdrawals of distilled spirits from several warehouses operated by the same proprietor within an internal revenue region. Each warehouse must be completely identified as to number, name, location, street and number, city and State, in a rider attached to the bond for that purpose.