Rev. Rul. 56-624

Section 225.591 of the Regulations relating to the Warehousing of Distilled Spirits provides an average tare method of determining tare of packages of distilled spirits to be withdrawn from an internal revenue bonded warehouse, in the manner prescribed therein. Section 225.592 provides that, in the case of reused packages, if it is found that the increase in tare varies more than six pounds as between any two packages weighed, average increase in tare will not be allowed on the packages to be regauged. Held, when spirits to be withdrawn from an internal revenue bonded warehouse are contained in reused cooperage and otherwise qualify for the tare to be determined by the average tare method, such average tare method may be used even though some of the packages selected and weighed show no change in tare or a decrease in tare, provided the difference in tare between all of the packages selected does not vary more than the six pound limitation set forth in section 225.592 of the regulations. However, where average tare is being determined on lots of distilled spirits contained in other than reused packages, and any package selected for determining the average tare shows a decrease in tare or no change in tare, average tare should not be allowed since a decrease or no change in tare would indicate unusual conditions and a proper average would not be indicated. In such cases, actual tare on the lot of distilled spirits involved is required.