Rev. Rul. 58-351

Advice has been requested whether empty bottles bearing only a part of the indicia for liquor bottles required by regulations may be exported for use abroad.

Section 175.34 of the Regulations relating to Traffic in Containers of Distilled Spirits provides that bottles must be permanently marked, in either the bottom or the body of each liquor bottle, with the permit number of the manufacturer, the year of manufacture, a symbol and number assigned to represent the name of the bottler procuring the bottles, and be similarly marked on the neck, shoulder, or side of each such bottle with the words, `Federal Law Forbids Sale or Reuse of This Bottle.'

Empty bottles bearing the full indicia, as provided under section 175.34 of the regulations, may not be exported except for the purpose of packaging distilled spirits for importation into the United States or for rebottling spirits previously exported in indicia bottles as provided in section 175.101 of the regulations. See also Revenue Ruling 54-288, C.B. 1954-2, 465.

In Revenue Ruling 58-318, C.B. 1958-1, 590, it is held that empty bottles bearing the re-use clause but not the identifying indicia do not fulfill the requirements for a liquor bottle under the regulations. Accordingly, empty bottles bearing only the penalty clause against re-use are not liquor bottles for purposes of the regulations and Revenue Ruling 54-288, supra , and may be exported for use abroad.