CFR›Title 27›Chapter I›Part 26›Subpart Ob ContainsSections 26.306–26.310CorpusDaily eCFRDisplayed edition2026-08-17Last updated2026-08-17 Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands Sections 26.306 § 26.306 Drawback of tax. 26.307 § 26.307 Claimant registration. 26.308 § 26.308 Bonds. 26.309 § 26.309 Claims for drawback. 26.310 § 26.310 Records. SourceT.D. ATF-263, 52 FR 46595, Dec. 9, 1987, unless otherwise noted. Previous 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 Next P Subpart P—Requirements for Liquor Bottles