27 C.F.R. PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart A--SCOPE OF REGULATIONS
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| Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
Subpart C--[RESERVED]
Subpart CA--RUM IMPORTED INTO THE UNITED STATES FROM AREAS OTHER THAN PUERTO RICO AND THE VIRGIN ISLANDS
Subpart CB--PRODUCTS COMING INTO THE UNITED STATES FROM PUERTO RICO
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| Products exempt from tax.
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| Shipments of bulk distilled spirits to the United States without payment of tax.
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| Alcohol and Tobacco Tax and Trade Bureau Officers.
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| Containers of distilled spirits.
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| Marking containers of distilled spirits.
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| Destruction of marks and brands.
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| Liquor dealer's special taxes.
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| Warehouse receipts covering distilled spirits.
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| Distilled spirits plant proprietor's special (occupational) tax.
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| Specially denatured spirits user's and dealer's special (occupational) taxes.
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Subpart D--FORMULAS FOR PRODUCTS FROM PUERTO RICO
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| Verification of eligible flavors.
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| Formulas for articles, eligible articles and products manufactured with denatured spirits.
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| Still wines containing carbon dioxide.
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| Filing and disposition of formulas.
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| Previously approved formulas.
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Subpart E--TAXPAYMENT OF LIQUORS AND ARTICLES IN PUERTO RICO
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| Filing of powers of attorney.
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| Execution of powers of attorney.
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| Deposit of securities in lieu of corporate surety.
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| Authority to approve bonds and consents of surety.
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| Bond, TTB Form 5110.50--Distilled spirits.
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| New or superseding bonds.
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| Notice of approval of bonds.
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| Application of surety for relief from bond.
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| Relief of surety from bond.
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| Release of pledged securities.
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| Form 1490, Notice of Termination of Bond.
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| Application and permit, TTB Form 5110.51.
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| Inspection or gauge and computation of tax.
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| Computation of effective tax rate.
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| Deferred payment of tax--release of spirits.
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| Prepayment of tax and release of spirits.
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| Application and permit, Form 2900.
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| Deferred payment of tax--release of wine.
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| Prepayment of tax--release of wine.
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| Marking containers of wine.
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| Application and permit, Form 2900.
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| Deferred payment of tax--release of beer.
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| Prepayment of tax--release of beer.
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| Marking containers of beer.
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| Application for permit, TTB Form 5110.51 and/or Form 2900.
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| Release of articles or liquors.
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| Returns for deferred payment of tax.
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| Payment of tax by electronic fund transfer.
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| Returns for prepayment of taxes.
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| Issuance of permit, Form 487B, and customs inspection.
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| Inspection by district director of customs at port of arrival.
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| Disposition of forms by district director of customs.
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Subpart F--LIQUORS AND ARTICLES PURCHASED BY TOURISTS IN PUERTO RICO
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| Taxpayment in Puerto Rico.
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| Taxpayment at port of arrival.
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Subpart G--CLOSURES FOR DISTILLED SPIRITS FROM PUERTO RICO
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| Containers of distilled spirits to bear closures.
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Subpart H--RECORDS AND REPORTS OF LIQUORS FROM PUERTO RICO
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| Proprietors of taxpaid premises.
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| Certificate of effective tax rate computation.
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Subpart I--CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM PUERTO RICO
Subpart IA--SHIPMENT OF DENATURED SPIRITS AND PRODUCTS MADE WITH DENATURED SPIRITS TO THE UNITED STATES FROM PUERTO RICO
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| Notification of tax liability.
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Subpart IB--SHIPMENT OF BULK DISTILLED SPIRITS FROM PUERTO RICO, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO INTERNAL REVENUE BOND
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| Furnishing formula to consignee.
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| Application and permit to ship, TTB Form 5110.31.
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| Issuance and disposition of permit.
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| Customs inspection and release.
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Subpart J--PRODUCTS COMING INTO THE UNITED STATES FROM THE VIRGIN ISLANDS
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| Products exempt from tax.
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| Production in the Virgin Islands for tax-free shipment to the United States.
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| Shipments of bulk distilled spirits to the United States without payment of tax.
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| Requirements of the Federal Alcohol Administration Act.
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| Containers of 1 gallon (3.785 liters) or less.
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| Containers in excess of 1 gallon (3.785 liters).
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| Verification of eligible wines and eligible flavors.
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| Marking packages and cases.
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| Destruction of marks and brands.
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| Liquor dealer's special taxes.
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| Warehouse receipts covering distilled spirits.
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Subpart K--FORMULAS FOR PRODUCTS FROM THE VIRGIN ISLANDS
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| Formulas for articles, eligible articles and products manufactured with denatured spirits.
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| Still wines containing carbon dioxide.
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| Filing and disposition of formulas.
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| Previously approved formulas.
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Subpart L--CLOSURES FOR DISTILLED SPIRITS FROM THE VIRGIN ISLANDS
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| Containers of distilled spirits to bear closures.
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Subpart M--PROCEDURE AT PORT OF ENTRY FROM THE VIRGIN ISLANDS
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| Action by district director of customs.
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| Determination of tax on distilled spirits.
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| Computation of effective tax rate.
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| Determination of tax on beer.
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| Determination of tax on wine.
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| Determination of tax on articles.
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| Payment of tax by electronic fund transfer.
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Subpart N--RECORDS AND REPORTS OF LIQUORS FROM THE VIRGIN ISLANDS
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| Proprietors of taxpaid premises.
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Subpart O--TAX-FREE SHIPMENTS TO THE UNITED STATES FROM THE VIRGIN ISLANDS
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| Copy of consignee's permit under part 20 or 22.
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Subpart OA--SHIPMENT OF BULK DISTILLED SPIRITS FROM THE VIRGIN ISLANDS, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO INTERNAL REVENUE BOND
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| Preparation of transfer record.
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| Customs inspection and release.
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| Bulk conveyances to be sealed.
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Subpart OB--CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM THE VIRGIN ISLANDS
Subpart P--REQUIREMENTS FOR LIQUOR BOTTLES
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| Distinctive liquor bottles.
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| Bottles not constituting approved containers.
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| Bottles to be used for display purposes.
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| Liquor bottles denied entry.
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Subpart Q--MISCELLANEOUS PROVISIONS
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| Alternate methods or procedures.
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