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Regulations last checked for updates: Nov 24, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 26 - PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart A [§ 26.1 - § 26.3] - Subpart A—Scope of Regulations
Subpart B [§ 26.11 - § 26.11] - Subpart B—Definitions
Subpart C - Subpart C [Reserved]
Subpart Ca [§ 26.30 - § 26.31] - Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands
Subpart Cb [§ 26.35 - § 26.47] - Subpart Cb—Products Coming Into the United States From Puerto Rico
Subpart D [§ 26.50 - § 26.55] - Subpart D—Formulas for Products From Puerto Rico
Subpart E [§ 26.61 - § 26.119] - Subpart E—Taxpayment of Liquors and Articles in Puerto Rico
Subpart F [§ 26.125 - § 26.128] - Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico
Subpart G [§ 26.135 - § 26.136] - Subpart G—Closures for Distilled Spirits From Puerto Rico
Subpart H [§ 26.163 - § 26.165] - Subpart H—Records and Reports of Liquors From Puerto Rico
Subpart I [§ 26.170 - § 26.174] - Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico
Subpart Ia [§ 26.191 - § 26.194] - Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico
Subpart Ib [§ 26.196 - § 26.199f] - Subpart Ib—Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant
Subpart J [§ 26.200 - § 26.211] - Subpart J—Products Coming Into the United States From the Virgin Islands
Subpart K [§ 26.220 - § 26.225] - Subpart K—Formulas for Products From the Virgin Islands
Subpart L [§ 26.230 - § 26.231] - Subpart L—Closures for Distilled Spirits From the Virgin Islands
Subpart M [§ 26.260 - § 26.267] -
Subpart N [§ 26.272 - § 26.277] - Subpart N—Records and Reports of Liquors From the Virgin Islands
Subpart O [§ 26.291 - § 26.296] - Subpart O—Tax-Free Shipments to the United States From the Virgin Islands
Subpart Oa [§ 26.300 - § 26.305] - Subpart Oa—Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant
Subpart Ob [§ 26.306 - § 26.310] - Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands
Subpart P [§ 26.311 - § 26.319] - Subpart P—Requirements for Liquor Bottles
Subpart Q [§ 26.331 - § 26.331] - Subpart Q—Miscellaneous Provisions
authority:
19 U.S.C. 81c
;
26 U.S.C. 5001
,
5007
,
5008
,
5010
,
5041
,
5051
,
5061
,
5111
,
5121
,
5122
,
5131
,
5207
,
5232
,
5271
,
5275
,
5301
,
5314
,
5555
,
6001
,
6038E
,
6065
,
6109
,
6301
,
6302
,
6804
,
7101
,
7102
,
7651
,
7652
,
7805
;
27 U.S.C. 203
,
205
;
31 U.S.C. 9301
,
9303
,
9304
,
9306
source:
20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.
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