Code of Federal Regulations > Title 27 > Chapter I > Part 27 - PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

Regulations last checked for updates: Nov 24, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

Subpart A [§ 27.1 - § 27.3] - Subpart A—Scope of Regulations

Subpart B [§ 27.11 - § 27.11] - Subpart B—Definitions

Subpart C [§ 27.30 - § 27.31] - Subpart C—Dealer Registration and Recordkeeping

Subpart D [§ 27.40 - § 27.49] - Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer

Subpart E [§ 27.55 - § 27.77] - Subpart E—General Requirements

Subpart F - Subparts F-G [Reserved]

Subpart H [§ 27.120 - § 27.121] - Subpart H—Importation of Distilled Spirits In Bulk

Subpart I [§ 27.130 - § 27.140] - Subpart I—Importer's Records and Reports

Subpart J - Subparts J-K [Reserved]

Subpart L [§ 27.171 - § 27.175] - Subpart L—Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries

Subpart M [§ 27.181 - § 27.184] - Subpart M—Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States

Subpart N [§ 27.201 - § 27.209] - Subpart N—Requirements for Liquor Bottles

Subpart O [§ 27.221 - § 27.249] - Subpart O—Miscellaneous Provisions

Subpart P [§ 27.250 - § 27.268] - Subpart P—Craft Beverage Modernization Act Import Refund Claims

authority: 5 U.S.C. 552(a), 19 U.S.C. 81c,1202; 26 U.S.C. 5001,5007,5008,5010,5041,5051,5054,5061,5121,5122,5201,5205,5207,5232,5273,5301,5313,5382,5555,6038E,6065,6109,6302,7805

source: 20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.