Formulas for Fermented Beverage Products, TTB REC 5052/1

Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5051, 5052, 5415, 7805, and the authority of the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the TTB regulations in 27 CFR parts 7 and 25 require beer and malt beverage producers and importers to file a formula when certain non-exempted ingredients, flavors, colors, or processes are used to produce a non-standard fermented beverage product. This information collection, which respondents submit to TTB as a written notice, is necessary to protect the revenue by ensuring that non-standard fermented beverage products are properly classified for excise tax purposes, and is necessary to protect the public by ensuring that non-standard imported fermented beverage products are correctly labeled under the FAA Act.

The latest form for Formulas for Fermented Beverage Products, TTB REC 5052/1 expires 2028-06-30 and can be found here.