Appendix vi – Ice Distillation
During a discussion on ice distillation in August of 2000, a home brewer who was also an agent from ATF made the following comment:
Because of the uncanny resemblance to a concentrate made from beer, the Bureau of Alcohol, Tobacco and Firearms has written a formal ruling on “ice beer.” Essentially, it states that if a brewer superchills beer and removes ice or water, the product will be considered to be ordinary “beer” if the volume of material removed is not more than ½ of 1% of the original volume, and if the resultant product resembles “beer.”
This ruling was issued to prevent brewers from producing an “ice beer” which is seriously concentrated by the removal of water or ice. Classic beer concentrates often are 15% alc/vol or more and may have only ¼ of their original volume. These products are taxed as distilled spirits if they are removed from a brewery or imported without being reconstituted with water.
The eisbock or ice beer method of production would be considered as ordinary home beer making and home brewers could use the method if they wished. ATF's primary interest would be, as usual, to ensure home brewers were not selling the beer they make.
The Ruling was issued as 94-3, but has presumably been rolled into the ATF regulations since then. But if you are freeze-distilling mead, keep in mind that phrase: the product will be considered to be ordinary “beer” if the volume of material removed is not more than ½ of 1% of the original volume, and if the resultant product resembles “beer.”