CFR›Title 27›Chapter I›Part 26›Subpart I ContainsSections 26.170–26.174CorpusDaily eCFRDisplayed edition2026-07-06Last updated2026-07-06 Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico Sections 26.170 § 26.170 Drawback of tax. 26.171 § 26.171 Claimant registration. 26.172 § 26.172 Bonds. 26.173 § 26.173 Claims for drawback. 26.174 § 26.174 Records. SourceT.D. ATF-263, 52 FR 46594, Dec. 9, 1987, unless otherwise noted. Previous H Subpart H—Records and Reports of Liquors From Puerto Rico Next Ia Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico