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BOTTLED BOND [1 record]

Record 1 2006-10-12

English

Subject field(s)
  • Winemaking
  • Beverages
  • Taxation Law
DEF

Bottled in Bond [In US, said] of a straight whiskey or brandy bottled at 100 proof after aging at least four years and being stored untaxed under government supervision until removed by the manufacturer for market.

OBS

In 1883, the Canadian government passed the "Bottled in Bond Law." Distillers were able to bottle wisky with a Canadian government excise or strip stamp, so in effect the Canadian Government was guaranteeing the age of the bottled whisky. No other country in the world employed such a system - US did not follow suit for another 13 years.

French

Domaine(s)
  • Industrie vinicole
  • Boissons (Industrie de l'alimentation)
  • Droit fiscal
OBS

excise : Ensemble des droits payés aux États-Unis et en Grande-Bretagne sur certaines fabrications, consommations et certains services.

Spanish

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