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27 C.F.R. PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

TITLE 27--Alcohol, Tobacco Products and Firearms

CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--LIQUORS

PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

Subpart A--SCOPE OF REGULATIONS

�27.1

Imported distilled spirits, wines, and beer.

�27.2

Forms prescribed.

�27.3

Delegations of the Administrator.

Subpart B--DEFINITIONS

�27.11

Meaning of terms.

Subpart C--SPECIAL (OCCUPATIONAL) TAXES

�27.30

Special (occupational) tax.

�27.31

Warehouse receipts covering distilled spirits.

Subpart D--TAX ON IMPORTED DISTILLED SPIRITS, WINES, AND BEER

�27.40

Distilled spirits.

�27.41

Computation of effective tax rate.

�27.42

Wines.

�27.42a

Still wines containing carbon dioxide.

�27.43

Liqueurs, cordials, and similar compounds.

�27.44

Other compounds and preparations.

�27.45

Rate of tax.

�27.46

Computation of tax.

�27.48

Imported distilled spirits, wines, and beer.

�27.48a

Payment of tax by electronic fund transfer.

�27.49

Commercial samples of alcoholic beverages.

Subpart E--GENERAL REQUIREMENTS

�27.55

Federal Alcohol Administration Act permit.

�27.56

Distilled spirits containers of a capacity of not more than 1 gallon.

�27.57

Containers in excess of 1 gallon.

�27.58

Containers of 1 gallon (3.785 liters) or less.

�27.59

Wines.

�27.60

Beer.

�27.61

Containers of distilled spirits to bear closures.

�27.62

Affixing closures.

�27.74

Exemption from requirements pertaining to marks, bottles, and labels.

�27.75

Samples of distilled spirits, wine, and beer for quality control purposes.

�27.76

Approval and certification of wine and flavors content.

�27.77

Standard effective tax rate.

Subparts F-G--[RESERVED]

Subpart H--IMPORTATION OF DISTILLED SPIRITS IN BULK

�27.120

Persons authorized to receive distilled spirits imported in bulk.

�27.121

Containers.

Subpart I--IMPORTER'S RECORDS AND REPORTS

��27.130-27.132

[Reserved]

�27.133

General requirements.

�27.134

Proprietors of qualified premises.

�27.136

Filing.

�27.137

Retention.

�27.138

Transfer record.

�27.139

Package gauge record.

�27.140

Certification requirements for wine.

Subparts J-K--[RESERVED]

Subpart L--TRANSFER OF DISTILLED SPIRITS FROM CUSTOMS CUSTODY TO BONDED PREMISES OF DISTILLED SPIRITS PLANT

�27.171

General provisions.

�27.172

Preparation of transfer record and package gauge record.

�27.173

Inspection and release.

�27.174

Tank cars and tank trucks to be sealed.

�27.175

Receipt by consignee.

Subpart M--WITHDRAWAL OF IMPORTED DISTILLED SPIRITS FROM CUSTOMS CUSTODY FREE OF TAX FOR USE OF THE UNITED STATES

�27.181

General.

�27.182

Application and permit, Form 5150.33.

�27.183

Use of permit, Form 5150.33.

�27.184

Entry documents.

�27.185

Customs release.

Subpart N--REQUIREMENTS FOR LIQUOR BOTTLES

�27.201

Scope of subpart.

�27.202

Standards of fill.

�27.204

Distinctive liquor bottles.

�27.205

[Reserved]

�27.206

Bottles not constituting approved containers.

�27.207

Bottles to be used for display purposes.

�27.208

Liquor bottles denied entry.

�27.209

Used liquor bottles.

Subpart O--MISCELLANEOUS PROVISIONS

�27.221

Alternate methods or procedures.