TTB is expanding the list of exemptions from the formula requirements for brewery products made with certain ingredients by exempting 24 additional ingredients.
Source: Alcohol and Tobacco Tax and Trade Bureau
Some of the newly exempted adjuncts include: pecans, almonds, bananas, beets, cantaloupe, dill, prickly pear fruit and many more. The original list of exempted adjuncts was created after a petition by the Brewers Association led to an expansion in 2015. This recently announced expansion is the latest in nearly a decade.
For certain distilled spirits, beers/malt beverages, and wines, TTB must evaluate the ingredients and production process before the product can be made or imported, and before you can submit your labels to TTB (if required). In some cases we also analyze a sample of the product in our laboratory while reviewing the formula.
In order for a brewery product to fall within the definition of a “malt beverage” under the FAA Act, it must be a fermented beverage made from both malted barley and hops, or their parts, or their products. A fermented beverage that qualifies as a “beer” under the IRC but that is made without both malted barley and hops is not a malt beverage under the FAA Act. For more information see TTB Ruling 2008-3.
The Alcohol Labeling and Formulation Division (ALFD) ensures the proper tax classification of alcohol beverages; ensures that formulas and labels for alcohol beverages are in compliance with federal laws and regulations; ensures that labels provide consumers with adequate information on the identity and quality of alcohol beverage products; prevents consumer deception; and educates and provides guidance to industry and the public on laws, regulations, and activities regarding ALFD’s mission and functions.
In order for a brewery product to fall within the definition of a “malt beverage” under the FAA Act, it must be a fermented beverage made from both malted barley and hops, or their parts, or their products. A fermented beverage that qualifies as a “beer” under the IRC but that is made without both malted barley and hops is not a malt beverage under the FAA Act. For more information see TTB Ruling 2008-3.
TTB is expanding the list of exemptions from the formula requirements for brewery products made with certain ingredients by exempting 24 additional ingredients. In general, brewers who intend to produce products with non-traditional ingredients or processes must obtain approval of the product’s formula before doing so. However, TTB may exempt ingredients and processes under certain conditions.
TTB Industry Circular 2024-2 announces our update to Attachment 1 of Ruling 2015-1 to include the 24 new ingredients that are now exempted from formula requirements at 27 CFR part 25.55.