27 CFR Part 26
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
- PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—Alcohol
- Subpart A—Scope of Regulations
- § 26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
- § 26.2 Forms prescribed.
- § 26.3 Delegations of the Administrator.
- Subpart B—Definitions
- § 26.11 Meaning of terms.
- Subpart C [Reserved]
- Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands
- § 26.30 Excise taxes.
- § 26.31 Formula.
- Subpart Cb—Products Coming Into the United States From Puerto Rico
- § 26.35 Taxable status.
- § 26.36 Products exempt from tax.
- §§ 26.36a-26.36b [Reserved]
- § 26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
- § 26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
- § 26.38 Containers of distilled spirits.
- § 26.39 Labels.
- § 26.40 Marking containers of distilled spirits.
- § 26.41 Destruction of marks and brands.
- § 26.43 Samples.
- Dealer Registration and Recordkeeping
- § 26.44 Liquor dealer registration and recordkeeping.
- § 26.45 Warehouse receipts covering distilled spirits.
- §§ 26.46-26.47 [Reserved]
- Subpart D—Formulas for Products From Puerto Rico
- § 26.50 Formulas for liquors.
- § 26.50a Verification of eligible flavors.
- § 26.51 Formulas for articles, eligible articles and products manufactured with denatured spirits.
- § 26.52 Still wines containing carbon dioxide.
- § 26.53 Changes of formulas.
- § 26.54 Filing and disposition of formulas.
- § 26.55 Previously approved formulas.
- Subpart E—Taxpayment of Liquors and Articles in Puerto Rico
- Bonds
- § 26.61 General.
- § 26.62 Corporate surety.
- § 26.62a Filing of powers of attorney.
- § 26.62b Execution of powers of attorney.
- § 26.63 Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
- § 26.64 Consents of surety.
- § 26.65 Authority to approve bonds and consents of surety.
- § 26.66 Bond, TTB Form 5110.50—Distilled spirits.
- § 26.67 Bond, TTB Form 5120.32—Wine.
- § 26.68 Bond, TTB Form 5130.16—Beer.
- § 26.68a Bond account.
- § 26.69 Strengthening bonds.
- § 26.70 Superseding bonds and new bonds for previously exempt persons.
- § 26.70a Notice of approval of bonds.
- Termination of Bonds
- § 26.71 Termination of bonds.
- § 26.72 Application of surety for relief from bond.
- § 26.73 Relief of surety from bond.
- § 26.74 Release of pledged securities or cash (including cash equivalents).
- § 26.75 TTB Form 5000.23 PR, Notice of Termination of Bond.
- Permits Required
- § 26.76 Insular permits.
- Distilled Spirits
- § 26.77 Subject to tax.
- § 26.78 Application and permit, TTB Form 5110.51.
- § 26.79 Inspection or gauge and computation of tax.
- § 26.79a Computation of effective tax rate.
- § 26.80 Deferred payment of tax—release of spirits.
- § 26.81 Prepayment of tax and release of spirits.
- § 26.82 Permit to ship.
- Packages of Distilled Spirits
- § 26.86 Authority for shipment.
- § 26.87 Evidence of taxpayment.
- Wine
- § 26.92 Subject to tax.
- § 26.93 Application and permit, TTB Form 5100.21.
- § 26.94 Computation of tax.
- § 26.95 Deferred payment of tax—release of wine.
- § 26.96 Prepayment of tax—release of wine.
- § 26.96a [Reserved]
- § 26.96b Permit to ship.
- § 26.97 Marking containers of wine.
- Beer
- § 26.101 Subject to tax.
- § 26.102 Application and permit, TTB Form 5100.21.
- § 26.103 Computation of tax.
- § 26.104 Deferred payment of tax—release of beer.
- § 26.105 Prepayment of tax—release of beer.
- § 26.105a Permit to ship.
- § 26.106 Marking containers of beer.
- Articles
- § 26.107 Taxable status.
- § 26.108 Application for permit, TTB Form 5110.51 and/or 5100.21.
- § 26.109 Taxpayment.
- § 26.110 Release of articles or liquors.
- Payment of Tax by Return
- § 26.111 General.
- § 26.112 Returns for deferred payment of tax.
- § 26.112a Payment of tax by electronic fund transfer.
- § 26.113 Returns for prepayment of taxes.
- Permit To Ship Liquors and Articles
- § 26.114 Permit to ship required.
- § 26.115 Application, TTB Form 5170.7.
- § 26.116 Issuance of permit, TTB Form 5170.7, and customs inspection.
- Procedure at Port of Arrival
- § 26.117 Action by carrier.
- § 26.118 Inspection by district director of customs at port of arrival.
- § 26.119 Disposition of forms by district director of customs.
- Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico
- § 26.125 Taxable.
- § 26.126 Taxpayment in Puerto Rico.
- § 26.128 Taxpayment at port of arrival.
- Subpart G—Closures for Distilled Spirits From Puerto Rico
- § 26.135 Containers of distilled spirits to bear closures.
- § 26.136 Affixing closures.
- Subpart H—Records and Reports of Liquors From Puerto Rico
- § 26.163 General requirements.
- § 26.164 Proprietors of taxpaid premises.
- § 26.164a Package gauge record.
- § 26.165 Certificate of effective tax rate computation.
- Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico
- § 26.170 Drawback of tax.
- § 26.171 Claimant registration.
- § 26.172 Bonds.
- § 26.173 Claims for drawback.
- § 26.174 Records.
- Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico
- § 26.191 Notice of shipment.
- § 26.192 Samples and analysis.
- § 26.193 Notification of tax liability.
- § 26.194 Detention of articles.
- 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
- § 26.196 General.
- § 26.197 Furnishing formula to consignee.
- § 26.198 [Reserved]
- § 26.199 Application and permit to ship, TTB Form 5110.31.
- § 26.199a Action by revenue agent.
- § 26.199b Issuance and disposition of permit.
- § 26.199c Action by carrier.
- § 26.199d Customs inspection and release.
- § 26.199e [Reserved]
- § 26.199f Consignee premises.
- Subpart J—Products Coming Into the United States From the Virgin Islands
- § 26.200 Taxable status.
- § 26.201 Products exempt from tax.
- § 26.201a Production in the Virgin Islands for tax-free shipment to the United States.
- § 26.201b [Reserved]
- § 26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
- § 26.202 Requirements of the Federal Alcohol Administration Act.
- § 26.203 Containers of 1 gallon (3.785 liters) or less.
- § 26.203a Containers in excess of 1 gallon (3.785 liters).
- § 26.204 Regauge.
- § 26.204a Verification of eligible wines and eligible flavors.
- § 26.205 Certificate.
- § 26.206 Marking packages and cases.
- § 26.207 Destruction of marks and brands.
- § 26.208 Craft Beverage Modernization Act Tax benefits.
- § 26.209 Samples.
- Dealer Registration and Recordkeeping
- § 26.210 Liquor dealer registration and recordkeeping.
- § 26.211 Warehouse receipts covering distilled spirits.
- Subpart K—Formulas for Products From the Virgin Islands
- § 26.220 Formulas for liquors.
- § 26.221 Formulas for articles, eligible articles and products manufactured with denatured spirits.
- § 26.222 Still wines containing carbon dioxide.
- § 26.223 Changes of formulas.
- § 26.224 Filing and disposition of formulas.
- § 26.225 Previously approved formulas.
- Subpart L—Closures for Distilled Spirits From the Virgin Islands
- General
- § 26.230 Containers of distilled spirits to bear closures.
- § 26.231 Affixing closures.
- Subpart M—Procedure at Port of Entry From the Virgin Islands
- § 26.260 Required information.
- § 26.261 [Reserved]
- § 26.262 Determination of tax on distilled spirits.
- § 26.262a Computation of effective tax rate.
- § 26.263 Determination of tax on beer.
- § 26.264 Determination of tax on wine.
- § 26.265 Determination of tax on articles.
- § 26.266 Tax payment.
- § 26.267 Payment of tax by electronic fund transfer.
- Subpart N—Records and Reports of Liquors From the Virgin Islands
- Record and Report of Liquors Brought Into the United States
- § 26.272 General requirements.
- § 26.273 Proprietors of taxpaid premises.
- § 26.273a Transfer record.
- § 26.273b Package gauge record.
- Filing and Retention of Records and Reports
- § 26.275 Filing.
- § 26.276 Retention.
- § 26.277 [Reserved]
- Subpart O—Tax-Free Shipments to the United States From the Virgin Islands
- § 26.291 General.
- Shipment of Industrial Spirits and Specially Denatured Spirits
- § 26.292 Consignee permit number.
- § 26.293 Marks on containers.
- § 26.294 Record of shipment.
- Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits
- § 26.295 Marks on containers.
- § 26.296 Record of shipment.
- 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
- § 26.300 General provisions.
- § 26.301 Record of shipment.
- §§ 26.302-26.303 [Reserved]
- § 26.304 Bulk conveyances to be sealed.
- § 26.305 Receipt by consignee.
- Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands
- § 26.306 Drawback of tax.
- § 26.307 Claimant registration.
- § 26.308 Bonds.
- § 26.309 Claims for drawback.
- § 26.310 Records.
- Subpart P—Requirements for Liquor Bottles
- § 26.311 Scope of subpart.
- § 26.312 Standards of fill.
- § 26.314 Distinctive liquor bottles.
- § 26.315 [Reserved]
- § 26.316 Bottles not constituting approved containers.
- § 26.317 Bottles to be used for display purposes.
- § 26.318 Liquor bottles not eligible to be brought into the United States.
- § 26.319 Used liquor bottles.
- Subpart Q—Miscellaneous Provisions
- § 26.331 Alternate methods or procedures.
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