Title 27

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 Authority:19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 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. Editorial Note:Nomenclature changes to part 26 appear by T.D. ATF-451, 66 FR 21668, 21669, May 1, 2001.

27:1.0.1.1.21.1SUBPART A
Subpart A - Scope of Regulations
27:1.0.1.1.21.1.409.1SECTION 26.1
   26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
27:1.0.1.1.21.1.409.2SECTION 26.2
   26.2 Forms prescribed.
27:1.0.1.1.21.1.409.3SECTION 26.3
   26.3 Delegations of the Administrator.
27:1.0.1.1.21.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.21.2.409.1SECTION 26.11
   26.11 Meaning of terms.
27:1.0.1.1.21.3SUBPART C
Subpart C [Reserved]
27:1.0.1.1.21.4SUBPART Ca
Subpart Ca - Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands
27:1.0.1.1.21.4.409.1SECTION 26.30
   26.30 Excise taxes.
27:1.0.1.1.21.4.409.2SECTION 26.31
   26.31 Formula.
27:1.0.1.1.21.5SUBPART Cb
Subpart Cb - Products Coming Into the United States From Puerto Rico
27:1.0.1.1.21.5.409SUBJGRP 409
   Dealer Registration and Recordkeeping
27:1.0.1.1.21.5.409.1SECTION 26.35
   26.35 Taxable status.
27:1.0.1.1.21.5.409.2SECTION 26.36
   26.36 Products exempt from tax.
27:1.0.1.1.21.5.409.3SECTION 26.36a-26.36b
   26.36a-26.36b [Reserved]
27:1.0.1.1.21.5.409.4SECTION 26.36c
   26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
27:1.0.1.1.21.5.409.5SECTION 26.37
   26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
27:1.0.1.1.21.5.409.6SECTION 26.38
   26.38 Containers of distilled spirits.
27:1.0.1.1.21.5.409.7SECTION 26.39
   26.39 Labels.
27:1.0.1.1.21.5.409.8SECTION 26.40
   26.40 Marking containers of distilled spirits.
27:1.0.1.1.21.5.409.9SECTION 26.41
   26.41 Destruction of marks and brands.
27:1.0.1.1.21.5.409.10SECTION 26.43
   26.43 Samples.
27:1.0.1.1.21.5.409.11SECTION 26.44
   26.44 Liquor dealer registration and recordkeeping.
27:1.0.1.1.21.5.409.12SECTION 26.45
   26.45 Warehouse receipts covering distilled spirits.
27:1.0.1.1.21.5.409.13SECTION 26.46-26.47
   26.46-26.47 [Reserved]
27:1.0.1.1.21.6SUBPART D
Subpart D - Formulas for Products From Puerto Rico
27:1.0.1.1.21.6.410.1SECTION 26.50
   26.50 Formulas for liquors.
27:1.0.1.1.21.6.410.2SECTION 26.50a
   26.50a Verification of eligible flavors.
27:1.0.1.1.21.6.410.3SECTION 26.51
   26.51 Formulas for articles, eligible articles and products manufactured with denatured spirits.
27:1.0.1.1.21.6.410.4SECTION 26.52
   26.52 Still wines containing carbon dioxide.
27:1.0.1.1.21.6.410.5SECTION 26.53
   26.53 Changes of formulas.
27:1.0.1.1.21.6.410.6SECTION 26.54
   26.54 Filing and disposition of formulas.
27:1.0.1.1.21.6.410.7SECTION 26.55
   26.55 Previously approved formulas.
27:1.0.1.1.21.7SUBPART E
Subpart E - Taxpayment of Liquors and Articles in Puerto Rico
27:1.0.1.1.21.7.410SUBJGRP 410
   Bonds
27:1.0.1.1.21.7.410.1SECTION 26.61
   26.61 General.
27:1.0.1.1.21.7.410.2SECTION 26.62
   26.62 Corporate surety.
27:1.0.1.1.21.7.410.3SECTION 26.62a
   26.62a Filing of powers of attorney.
27:1.0.1.1.21.7.410.4SECTION 26.62b
   26.62b Execution of powers of attorney.
27:1.0.1.1.21.7.410.5SECTION 26.63
   26.63 Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
27:1.0.1.1.21.7.410.6SECTION 26.64
   26.64 Consents of surety.
27:1.0.1.1.21.7.410.7SECTION 26.65
   26.65 Authority to approve bonds and consents of surety.
27:1.0.1.1.21.7.410.8SECTION 26.66
   26.66 Bond, TTB Form 5110.50 - Distilled spirits.
27:1.0.1.1.21.7.410.9SECTION 26.67
   26.67 Bond, TTB Form 5120.32 - Wine.
27:1.0.1.1.21.7.410.10SECTION 26.68
   26.68 Bond, TTB Form 5130.16 - Beer.
27:1.0.1.1.21.7.410.11SECTION 26.68a
   26.68a Bond account.
27:1.0.1.1.21.7.410.12SECTION 26.69
   26.69 Strengthening bonds.
27:1.0.1.1.21.7.410.13SECTION 26.70
   26.70 Superseding bonds and new bonds for previously exempt persons.
27:1.0.1.1.21.7.410.14SECTION 26.70a
   26.70a Notice of approval of bonds.
27:1.0.1.1.21.7.411SUBJGRP 411
   Termination of Bonds
27:1.0.1.1.21.7.411.15SECTION 26.71
   26.71 Termination of bonds.
27:1.0.1.1.21.7.411.16SECTION 26.72
   26.72 Application of surety for relief from bond.
27:1.0.1.1.21.7.411.17SECTION 26.73
   26.73 Relief of surety from bond.
27:1.0.1.1.21.7.411.18SECTION 26.74
   26.74 Release of pledged securities or cash (including cash equivalents).
27:1.0.1.1.21.7.411.19SECTION 26.75
   26.75 TTB Form 5000.23 PR, Notice of Termination of Bond.
27:1.0.1.1.21.7.412SUBJGRP 412
   Permits Required
27:1.0.1.1.21.7.412.20SECTION 26.76
   26.76 Insular permits.
27:1.0.1.1.21.7.413SUBJGRP 413
   Distilled Spirits
27:1.0.1.1.21.7.413.21SECTION 26.77
   26.77 Subject to tax.
27:1.0.1.1.21.7.413.22SECTION 26.78
   26.78 Application and permit, TTB Form 5110.51.
27:1.0.1.1.21.7.413.23SECTION 26.79
   26.79 Inspection or gauge and computation of tax.
27:1.0.1.1.21.7.413.24SECTION 26.79a
   26.79a Computation of effective tax rate.
27:1.0.1.1.21.7.413.25SECTION 26.80
   26.80 Deferred payment of tax - release of spirits.
27:1.0.1.1.21.7.413.26SECTION 26.81
   26.81 Prepayment of tax and release of spirits.
27:1.0.1.1.21.7.413.27SECTION 26.82
   26.82 Permit to ship.
27:1.0.1.1.21.7.414SUBJGRP 414
   Packages of Distilled Spirits
27:1.0.1.1.21.7.414.28SECTION 26.86
   26.86 Authority for shipment.
27:1.0.1.1.21.7.414.29SECTION 26.87
   26.87 Evidence of taxpayment.
27:1.0.1.1.21.7.415SUBJGRP 415
   Wine
27:1.0.1.1.21.7.415.30SECTION 26.92
   26.92 Subject to tax.
27:1.0.1.1.21.7.415.31SECTION 26.93
   26.93 Application and permit, TTB Form 5100.21.
27:1.0.1.1.21.7.415.32SECTION 26.94
   26.94 Computation of tax.
27:1.0.1.1.21.7.415.33SECTION 26.95
   26.95 Deferred payment of tax - release of wine.
27:1.0.1.1.21.7.415.34SECTION 26.96
   26.96 Prepayment of tax - release of wine.
27:1.0.1.1.21.7.415.35SECTION 26.96a
   26.96a [Reserved]
27:1.0.1.1.21.7.415.36SECTION 26.96b
   26.96b Permit to ship.
27:1.0.1.1.21.7.415.37SECTION 26.97
   26.97 Marking containers of wine.
27:1.0.1.1.21.7.416SUBJGRP 416
   Beer
27:1.0.1.1.21.7.416.38SECTION 26.101
   26.101 Subject to tax.
27:1.0.1.1.21.7.416.39SECTION 26.102
   26.102 Application and permit, TTB Form 5100.21.
27:1.0.1.1.21.7.416.40SECTION 26.103
   26.103 Computation of tax.
27:1.0.1.1.21.7.416.41SECTION 26.104
   26.104 Deferred payment of tax - release of beer.
27:1.0.1.1.21.7.416.42SECTION 26.105
   26.105 Prepayment of tax - release of beer.
27:1.0.1.1.21.7.416.43SECTION 26.105a
   26.105a Permit to ship.
27:1.0.1.1.21.7.416.44SECTION 26.106
   26.106 Marking containers of beer.
27:1.0.1.1.21.7.417SUBJGRP 417
   Articles
27:1.0.1.1.21.7.417.45SECTION 26.107
   26.107 Taxable status.
27:1.0.1.1.21.7.417.46SECTION 26.108
   26.108 Application for permit, TTB Form 5100.51 and/or 5100.21.
27:1.0.1.1.21.7.417.47SECTION 26.109
   26.109 Taxpayment.
27:1.0.1.1.21.7.417.48SECTION 26.110
   26.110 Release of articles or liquors.
27:1.0.1.1.21.7.418SUBJGRP 418
   Payment of Tax by Return
27:1.0.1.1.21.7.418.49SECTION 26.111
   26.111 General.
27:1.0.1.1.21.7.418.50SECTION 26.112
   26.112 Returns for deferred payment of tax.
27:1.0.1.1.21.7.418.51SECTION 26.112a
   26.112a Payment of tax by electronic fund transfer.
27:1.0.1.1.21.7.418.52SECTION 26.113
   26.113 Returns for prepayment of taxes.
27:1.0.1.1.21.7.419SUBJGRP 419
   Permit To Ship Liquors and Articles
27:1.0.1.1.21.7.419.53SECTION 26.114
   26.114 Permit to ship required.
27:1.0.1.1.21.7.419.54SECTION 26.115
   26.115 Application, TTB Form 5170.7.
27:1.0.1.1.21.7.419.55SECTION 26.116
   26.116 Issuance of permit, TTB Form 5170.7, and customs inspection.
27:1.0.1.1.21.7.420SUBJGRP 420
   Procedure at Port of Arrival
27:1.0.1.1.21.7.420.56SECTION 26.117
   26.117 Action by carrier.
27:1.0.1.1.21.7.420.57SECTION 26.118
   26.118 Inspection by district director of customs at port of arrival.
27:1.0.1.1.21.7.420.58SECTION 26.119
   26.119 Disposition of forms by district director of customs.
27:1.0.1.1.21.8SUBPART F
Subpart F - Liquors and Articles Purchased by Tourists in Puerto Rico
27:1.0.1.1.21.8.421.1SECTION 26.125
   26.125 Taxable.
27:1.0.1.1.21.8.421.2SECTION 26.126
   26.126 Taxpayment in Puerto Rico.
27:1.0.1.1.21.8.421.3SECTION 26.128
   26.128 Taxpayment at port of arrival.
27:1.0.1.1.21.9SUBPART G
Subpart G - Closures for Distilled Spirits From Puerto Rico
27:1.0.1.1.21.9.421.1SECTION 26.135
   26.135 Containers of distilled spirits to bear closures.
27:1.0.1.1.21.9.421.2SECTION 26.136
   26.136 Affixing closures.
27:1.0.1.1.21.10SUBPART H
Subpart H - Records and Reports of Liquors From Puerto Rico
27:1.0.1.1.21.10.421.1SECTION 26.163
   26.163 General requirements.
27:1.0.1.1.21.10.421.2SECTION 26.164
   26.164 Proprietors of taxpaid premises.
27:1.0.1.1.21.10.421.3SECTION 26.164a
   26.164a Package gauge record.
27:1.0.1.1.21.10.421.4SECTION 26.165
   26.165 Certificate of effective tax rate computation.
27:1.0.1.1.21.11SUBPART I
Subpart I - Claims for Drawback on Eligible Articles From Puerto Rico
27:1.0.1.1.21.11.421.1SECTION 26.170
   26.170 Drawback of tax.
27:1.0.1.1.21.11.421.2SECTION 26.171
   26.171 Claimant registration.
27:1.0.1.1.21.11.421.3SECTION 26.172
   26.172 Bonds.
27:1.0.1.1.21.11.421.4SECTION 26.173
   26.173 Claims for drawback.
27:1.0.1.1.21.11.421.5SECTION 26.174
   26.174 Records.
27:1.0.1.1.21.12SUBPART Ia
Subpart Ia - Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico
27:1.0.1.1.21.12.421.1SECTION 26.191
   26.191 Notice of shipment.
27:1.0.1.1.21.12.421.2SECTION 26.192
   26.192 Samples and analysis.
27:1.0.1.1.21.12.421.3SECTION 26.193
   26.193 Notification of tax liability.
27:1.0.1.1.21.12.421.4SECTION 26.194
   26.194 Detention of articles.
27:1.0.1.1.21.13SUBPART Ib
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
27:1.0.1.1.21.13.421.1SECTION 26.196
   26.196 General.
27:1.0.1.1.21.13.421.2SECTION 26.197
   26.197 Furnishing formula to consignee.
27:1.0.1.1.21.13.421.3SECTION 26.198
   26.198 [Reserved]
27:1.0.1.1.21.13.421.4SECTION 26.199
   26.199 Application and permit to ship, TTB Form 5110.31.
27:1.0.1.1.21.13.421.5SECTION 26.199a
   26.199a Action by revenue agent.
27:1.0.1.1.21.13.421.6SECTION 26.199b
   26.199b Issuance and disposition of permit.
27:1.0.1.1.21.13.421.7SECTION 26.199c
   26.199c Action by carrier.
27:1.0.1.1.21.13.421.8SECTION 26.199d
   26.199d Customs inspection and release.
27:1.0.1.1.21.13.421.9SECTION 26.199e
   26.199e [Reserved]
27:1.0.1.1.21.13.421.10SECTION 26.199f
   26.199f Consignee premises.
27:1.0.1.1.21.14SUBPART J
Subpart J - Products Coming Into the United States From the Virgin Islands
27:1.0.1.1.21.14.421SUBJGRP 421
   Dealer Registration and Recordkeeping
27:1.0.1.1.21.14.421.1SECTION 26.200
   26.200 Taxable status.
27:1.0.1.1.21.14.421.2SECTION 26.201
   26.201 Products exempt from tax.
27:1.0.1.1.21.14.421.3SECTION 26.201a
   26.201a Production in the Virgin Islands for tax-free shipment to the United States.
27:1.0.1.1.21.14.421.4SECTION 26.201b
   26.201b [Reserved]
27:1.0.1.1.21.14.421.5SECTION 26.201c
   26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
27:1.0.1.1.21.14.421.6SECTION 26.202
   26.202 Requirements of the Federal Alcohol Administration Act.
27:1.0.1.1.21.14.421.7SECTION 26.203
   26.203 Containers of 1 gallon (3.785 liters) or less.
27:1.0.1.1.21.14.421.8SECTION 26.203a
   26.203a Containers in excess of 1 gallon (3.785 liters).
27:1.0.1.1.21.14.421.9SECTION 26.204
   26.204 Regauge.
27:1.0.1.1.21.14.421.10SECTION 26.204a
   26.204a Verification of eligible wines and eligible flavors.
27:1.0.1.1.21.14.421.11SECTION 26.205
   26.205 Certificate.
27:1.0.1.1.21.14.421.12SECTION 26.206
   26.206 Marking packages and cases.
27:1.0.1.1.21.14.421.13SECTION 26.207
   26.207 Destruction of marks and brands.
27:1.0.1.1.21.14.421.14SECTION 26.209
   26.209 Samples.
27:1.0.1.1.21.14.421.15SECTION 26.210
   26.210 Liquor dealer registration and recordkeeping.
27:1.0.1.1.21.14.421.16SECTION 26.211
   26.211 Warehouse receipts covering distilled spirits.
27:1.0.1.1.21.15SUBPART K
Subpart K - Formulas for Products From the Virgin Islands
27:1.0.1.1.21.15.422.1SECTION 26.220
   26.220 Formulas for liquors.
27:1.0.1.1.21.15.422.2SECTION 26.221
   26.221 Formulas for articles, eligible articles and products manufactured with denatured spirits.
27:1.0.1.1.21.15.422.3SECTION 26.222
   26.222 Still wines containing carbon dioxide.
27:1.0.1.1.21.15.422.4SECTION 26.223
   26.223 Changes of formulas.
27:1.0.1.1.21.15.422.5SECTION 26.224
   26.224 Filing and disposition of formulas.
27:1.0.1.1.21.15.422.6SECTION 26.225
   26.225 Previously approved formulas.
27:1.0.1.1.21.16SUBPART L
Subpart L - Closures for Distilled Spirits From the Virgin Islands
27:1.0.1.1.21.16.422SUBJGRP 422
   General
27:1.0.1.1.21.16.422.1SECTION 26.230
   26.230 Containers of distilled spirits to bear closures.
27:1.0.1.1.21.16.422.2SECTION 26.231
   26.231 Affixing closures.
27:1.0.1.1.21.17SUBPART M
Subpart M - Procedure at Port of Entry From the Virgin Islands
27:1.0.1.1.21.17.423.1SECTION 26.260
   26.260 Required information.
27:1.0.1.1.21.17.423.2SECTION 26.261
   26.261 [Reserved]
27:1.0.1.1.21.17.423.3SECTION 26.262
   26.262 Determination of tax on distilled spirits.
27:1.0.1.1.21.17.423.4SECTION 26.262a
   26.262a Computation of effective tax rate.
27:1.0.1.1.21.17.423.5SECTION 26.263
   26.263 Determination of tax on beer.
27:1.0.1.1.21.17.423.6SECTION 26.264
   26.264 Determination of tax on wine.
27:1.0.1.1.21.17.423.7SECTION 26.265
   26.265 Determination of tax on articles.
27:1.0.1.1.21.17.423.8SECTION 26.266
   26.266 Tax payment.
27:1.0.1.1.21.17.423.9SECTION 26.267
   26.267 Payment of tax by electronic fund transfer.
27:1.0.1.1.21.18SUBPART N
Subpart N - Records and Reports of Liquors From the Virgin Islands
27:1.0.1.1.21.18.423SUBJGRP 423
   Record and Report of Liquors Brought Into the United States
27:1.0.1.1.21.18.423.1SECTION 26.272
   26.272 General requirements.
27:1.0.1.1.21.18.423.2SECTION 26.273
   26.273 Proprietors of taxpaid premises.
27:1.0.1.1.21.18.423.3SECTION 26.273a
   26.273a Transfer record.
27:1.0.1.1.21.18.423.4SECTION 26.273b
   26.273b Package gauge record.
27:1.0.1.1.21.18.424SUBJGRP 424
   Filing and Retention of Records and Reports
27:1.0.1.1.21.18.424.5SECTION 26.275
   26.275 Filing.
27:1.0.1.1.21.18.424.6SECTION 26.276
   26.276 Retention.
27:1.0.1.1.21.18.424.7SECTION 26.277
   26.277 [Reserved]
27:1.0.1.1.21.19SUBPART O
Subpart O - Tax-Free Shipments to the United States From the Virgin Islands
27:1.0.1.1.21.19.425SUBJGRP 425
   Shipment of Industrial Spirits and Specially Denatured Spirits
27:1.0.1.1.21.19.425.1SECTION 26.291
   26.291 General.
27:1.0.1.1.21.19.425.2SECTION 26.292
   26.292 Consignee permit number.
27:1.0.1.1.21.19.425.3SECTION 26.293
   26.293 Marks on containers.
27:1.0.1.1.21.19.425.4SECTION 26.294
   26.294 Record of shipment.
27:1.0.1.1.21.19.426SUBJGRP 426
   Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits
27:1.0.1.1.21.19.426.5SECTION 26.295
   26.295 Marks on containers.
27:1.0.1.1.21.19.426.6SECTION 26.296
   26.296 Record of shipment.
27:1.0.1.1.21.20SUBPART Oa
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
27:1.0.1.1.21.20.427.1SECTION 26.300
   26.300 General provisions.
27:1.0.1.1.21.20.427.2SECTION 26.301
   26.301 Record of shipment.
27:1.0.1.1.21.20.427.3SECTION 26.302-26.303
   26.302-26.303 [Reserved]
27:1.0.1.1.21.20.427.4SECTION 26.304
   26.304 Bulk conveyances to be sealed.
27:1.0.1.1.21.20.427.5SECTION 26.305
   26.305 Receipt by consignee.
27:1.0.1.1.21.21SUBPART Ob
Subpart Ob - Claims for Drawback on Eligible Articles From the Virgin Islands
27:1.0.1.1.21.21.427.1SECTION 26.306
   26.306 Drawback of tax.
27:1.0.1.1.21.21.427.2SECTION 26.307
   26.307 Claimant registration.
27:1.0.1.1.21.21.427.3SECTION 26.308
   26.308 Bonds.
27:1.0.1.1.21.21.427.4SECTION 26.309
   26.309 Claims for drawback.
27:1.0.1.1.21.21.427.5SECTION 26.310
   26.310 Records.
27:1.0.1.1.21.22SUBPART P
Subpart P - Requirements for Liquor Bottles
27:1.0.1.1.21.22.427.1SECTION 26.311
   26.311 Scope of subpart.
27:1.0.1.1.21.22.427.2SECTION 26.312
   26.312 Standards of fill.
27:1.0.1.1.21.22.427.3SECTION 26.314
   26.314 Distinctive liquor bottles.
27:1.0.1.1.21.22.427.4SECTION 26.315
   26.315 [Reserved]
27:1.0.1.1.21.22.427.5SECTION 26.316
   26.316 Bottles not constituting approved containers.
27:1.0.1.1.21.22.427.6SECTION 26.317
   26.317 Bottles to be used for display purposes.
27:1.0.1.1.21.22.427.7SECTION 26.318
   26.318 Liquor bottles not eligible to be brought into the United States.
27:1.0.1.1.21.22.427.8SECTION 26.319
   26.319 Used liquor bottles.
27:1.0.1.1.21.23SUBPART Q
Subpart Q - Miscellaneous Provisions
27:1.0.1.1.21.23.427.1SECTION 26.331
   26.331 Alternate methods or procedures.