Rev. Rul. 56-549

Advice has been requested with respect to emergency entrance into freight cars containing alcohol or other distilled spirits shipped in bond where such cars are sealed with railroad car seals.

Government sealed conveyances containing packages of distilled spirits, transferred in bond, may, because of unforeseen emergency conditions, be entered while en route. As provided in Revenue Procedure 56-23, page-of this Bulletin, where entry into such sealed conveyances is necessary, a suitable report thereof should be made to the internal revenue officer at the consignee premises, and the packages must be weighed and examined upon receipt.

Information has now been requested with respect to the emergency entry, en route, of conveyances sealed with commercial seals. It is held that where packages of distilled spirits, including alcohol, are shipped in bond in commercially sealed conveyances and it is necessary to enter such conveyances while en route, it will ordinarily be sufficient if the carrier makes a notation on the waybill to the effect that the original seals were removed and new seals affixed. However, where a substantial loss is discovered upon entering any sealed conveyance of alcohol or other distilled spirits shipped in bond, the carrier should immediately report the loss to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, for the region in which the loss is discovered.