Title 27

PART 26 SUBPART J

Subpart J - Products Coming Into the United States From the Virgin Islands

• 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.
• 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.

27:1.0.1.1.21.14.421	SUBJGRP 421	Dealer Registration and Recordkeeping
27:1.0.1.1.21.14.421.1	SECTION 26.200	26.200 Taxable status.
27:1.0.1.1.21.14.421.2	SECTION 26.201	26.201 Products exempt from tax.
27:1.0.1.1.21.14.421.3	SECTION 26.201a	26.201a Production in the Virgin Islands for tax-free shipment to the United States.
27:1.0.1.1.21.14.421.4	SECTION 26.201b	26.201b [Reserved]
27:1.0.1.1.21.14.421.5	SECTION 26.201c	26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
27:1.0.1.1.21.14.421.6	SECTION 26.202	26.202 Requirements of the Federal Alcohol Administration Act.
27:1.0.1.1.21.14.421.7	SECTION 26.203	26.203 Containers of 1 gallon (3.785 liters) or less.
27:1.0.1.1.21.14.421.8	SECTION 26.203a	26.203a Containers in excess of 1 gallon (3.785 liters).
27:1.0.1.1.21.14.421.9	SECTION 26.204	26.204 Regauge.
27:1.0.1.1.21.14.421.10	SECTION 26.204a	26.204a Verification of eligible wines and eligible flavors.
27:1.0.1.1.21.14.421.11	SECTION 26.205	26.205 Certificate.
27:1.0.1.1.21.14.421.12	SECTION 26.206	26.206 Marking packages and cases.
27:1.0.1.1.21.14.421.13	SECTION 26.207	26.207 Destruction of marks and brands.
27:1.0.1.1.21.14.421.14	SECTION 26.209	26.209 Samples.
27:1.0.1.1.21.14.421.15	SECTION 26.210	26.210 Liquor dealer registration and recordkeeping.
27:1.0.1.1.21.14.421.16	SECTION 26.211	26.211 Warehouse receipts covering distilled spirits.

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