CFR›Title 27›Chapter I›Part 26›Subpart N ContainsSubject groups Filing and Retention of Records and Reports–Record and Report of Liquors Brought Into the United StatesCorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart N—Records and Reports of Liquors From the Virgin Islands Subject Groups Filing and Retention of Records and Reports Filing and Retention of Records and Reports Sections 26.275–26.277 Record and Report of Liquors Brought Into the United States Record and Report of Liquors Brought Into the United States Sections 26.272–26.273b Previous M Subpart M—Procedure at Port of Entry From the Virgin Islands Next O Subpart O—Tax-Free Shipments to the United States From the Virgin Islands