27 CFR Part 27
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
- PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—Alcohol
- 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—Dealer Registration and Recordkeeping
- § 27.30 Dealer registration and recordkeeping.
- § 27.31 Warehouse receipts covering distilled spirits.
- Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer
- Distilled Spirits
- § 27.40 Distilled spirits.
- § 27.41 Computation of effective tax rate.
- Wines
- § 27.42 Wines.
- § 27.42a Still wines containing carbon dioxide.
- Liqueurs, Cordials, and Other Compounds and Preparations
- § 27.43 Liqueurs, cordials, and similar compounds.
- § 27.44 Other compounds and preparations.
- Beer
- § 27.45 Rate of tax.
- § 27.46 Computation of tax.
- Collection of Internal Revenue Taxes
- § 27.48 Imported distilled spirits, wines, and beer.
- § 27.48a Payment of tax by electronic fund transfer.
- Exemption of Certain Samples From Internal Revenue Taxes
- § 27.49 Commercial samples of alcoholic beverages.
- Subpart E—General Requirements
- Federal Alcohol Administration Act Requirements for Importation of Distilled Spirits, Wines, and Malt Beverages
- § 27.55 Requirements of the Federal Alcohol Administration Act.
- Packaging and Marking of Distilled Spirits
- § 27.56 Distilled spirits containers of a capacity of not more than 1 gallon.
- § 27.57 Containers in excess of 1 gallon.
- Labeling of Distilled Spirits
- § 27.58 Containers of 1 gallon (3.785 liters) or less.
- Marking and Labeling of Wines and Beer
- § 27.59 Wines.
- § 27.60 Beer.
- Closures for Containers of Distilled Spirits
- § 27.61 Containers of distilled spirits to bear closures.
- § 27.62 Affixing closures.
- Exemptions
- § 27.74 Exemption from requirements pertaining to marks, bottles, and labels.
- § 27.75 Samples of distilled spirits, wine, and beer for quality control purposes.
- Wine and Flavors Content of Distilled Spirits
- § 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]
- Record and Report of Imported Liquors
- § 27.133 General requirements.
- § 27.134 Proprietors of qualified premises.
- Filing and Retention of Records and Reports
- § 27.136 Filing.
- § 27.137 Retention.
- Other Records
- § 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, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries
- § 27.171 General provisions.
- § 27.172 Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
- § 27.173 [Reserved]
- § 27.174 Tank cars and tank trucks to be sealed.
- § 27.175 Receipt of distilled spirits 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 Government agency permit, Form 5150.33.
- § 27.184 Information required for entry.
- 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 not eligible for release from customs custody.
- § 27.209 Used liquor bottles.
- Subpart O—Miscellaneous Provisions
- § 27.221 Alternate methods or procedures.
- § 27.222 Importation of denatured spirits and fuel alcohol.
- §§27.223-27.249 [Reserved]
- Subpart P—Craft Beverage Modernization Act Import Refund Claims
- § 27.250 Scope.
- § 27.252 Meaning of terms.
- § 27.254 Registration of foreign producer.
- § 27.256 Foreign producer ownership information.
- § 27.258 Changes to foreign producer registration.
- § 27.260 Persons authorized to act on behalf of foreign producer.
- § 27.262 Foreign producer's assignment of CBMA tax benefits.
- § 27.264 CBMA import refund claim submission.
- § 27.266 Importer reference number.
- § 27.268 Revocation of eligibility for CBMA tax benefits.
Feedback