Title 27

PART 27

Part 27 - Importation Of Distilled Spirits, Wines, And Beer

PART 27 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Authority:5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6109, 6302, 7805. Source:20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002. Cross Reference:

For regulations with respect to distilled spirits, wines, and beer arriving in the United States from Puerto Rico and the Virgin Islands, see part 26 of this subchapter.

Editorial Note:Nomenclature changes to part 27 appear by T.D. ATF-474, 67 FR 11231, Mar. 13, 2002, and T.D. ATF-479, 67 FR 30799, May 8, 2002.

27:1.0.1.1.22.1SUBPART A
Subpart A - Scope of Regulations
27:1.0.1.1.22.1.443.1SECTION 27.1
   27.1 Imported distilled spirits, wines, and beer.
27:1.0.1.1.22.1.443.2SECTION 27.2
   27.2 Forms prescribed.
27:1.0.1.1.22.1.443.3SECTION 27.3
   27.3 Delegations of the Administrator.
27:1.0.1.1.22.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.22.2.443.1SECTION 27.11
   27.11 Meaning of terms.
27:1.0.1.1.22.3SUBPART C
Subpart C - Dealer Registration and Recordkeeping
27:1.0.1.1.22.3.443.1SECTION 27.30
   27.30 Dealer registration and recordkeeping.
27:1.0.1.1.22.3.443.2SECTION 27.31
   27.31 Warehouse receipts covering distilled spirits.
27:1.0.1.1.22.4SUBPART D
Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer
27:1.0.1.1.22.4.443SUBJGRP 443
   Distilled Spirits
27:1.0.1.1.22.4.443.1SECTION 27.40
   27.40 Distilled spirits.
27:1.0.1.1.22.4.443.2SECTION 27.41
   27.41 Computation of effective tax rate.
27:1.0.1.1.22.4.444SUBJGRP 444
   Wines
27:1.0.1.1.22.4.444.3SECTION 27.42
   27.42 Wines.
27:1.0.1.1.22.4.444.4SECTION 27.42a
   27.42a Still wines containing carbon dioxide.
27:1.0.1.1.22.4.445SUBJGRP 445
   Liqueurs, Cordials, and Other Compounds and Preparations
27:1.0.1.1.22.4.445.5SECTION 27.43
   27.43 Liqueurs, cordials, and similar compounds.
27:1.0.1.1.22.4.445.6SECTION 27.44
   27.44 Other compounds and preparations.
27:1.0.1.1.22.4.446SUBJGRP 446
   Beer
27:1.0.1.1.22.4.446.7SECTION 27.45
   27.45 Rate of tax.
27:1.0.1.1.22.4.446.8SECTION 27.46
   27.46 Computation of tax.
27:1.0.1.1.22.4.447SUBJGRP 447
   Collection of Internal Revenue Taxes
27:1.0.1.1.22.4.447.9SECTION 27.48
   27.48 Imported distilled spirits, wines, and beer.
27:1.0.1.1.22.4.447.10SECTION 27.48a
   27.48a Payment of tax by electronic fund transfer.
27:1.0.1.1.22.4.448SUBJGRP 448
   Exemption of Certain Samples From Internal Revenue Taxes
27:1.0.1.1.22.4.448.11SECTION 27.49
   27.49 Commercial samples of alcoholic beverages.
27:1.0.1.1.22.5SUBPART E
Subpart E - General Requirements
27:1.0.1.1.22.5.449SUBJGRP 449
   Federal Alcohol Administration Act Requirements for Importation of Distilled Spirits, Wines, and Malt Beverages
27:1.0.1.1.22.5.449.1SECTION 27.55
   27.55 Requirements of the Federal Alcohol Administration Act.
27:1.0.1.1.22.5.450SUBJGRP 450
   Packaging and Marking of Distilled Spirits
27:1.0.1.1.22.5.450.2SECTION 27.56
   27.56 Distilled spirits containers of a capacity of not more than 1 gallon.
27:1.0.1.1.22.5.450.3SECTION 27.57
   27.57 Containers in excess of 1 gallon.
27:1.0.1.1.22.5.451SUBJGRP 451
   Labeling of Distilled Spirits
27:1.0.1.1.22.5.451.4SECTION 27.58
   27.58 Containers of 1 gallon (3.785 liters) or less.
27:1.0.1.1.22.5.452SUBJGRP 452
   Marking and Labeling of Wines and Beer
27:1.0.1.1.22.5.452.5SECTION 27.59
   27.59 Wines.
27:1.0.1.1.22.5.452.6SECTION 27.60
   27.60 Beer.
27:1.0.1.1.22.5.453SUBJGRP 453
   Closures for Containers of Distilled Spirits
27:1.0.1.1.22.5.453.7SECTION 27.61
   27.61 Containers of distilled spirits to bear closures.
27:1.0.1.1.22.5.453.8SECTION 27.62
   27.62 Affixing closures.
27:1.0.1.1.22.5.454SUBJGRP 454
   Exemptions
27:1.0.1.1.22.5.454.9SECTION 27.74
   27.74 Exemption from requirements pertaining to marks, bottles, and labels.
27:1.0.1.1.22.5.454.10SECTION 27.75
   27.75 Samples of distilled spirits, wine, and beer for quality control purposes.
27:1.0.1.1.22.5.455SUBJGRP 455
   Wine and Flavors Content of Distilled Spirits
27:1.0.1.1.22.5.455.11SECTION 27.76
   27.76 Approval and certification of wine and flavors content.
27:1.0.1.1.22.5.455.12SECTION 27.77
   27.77 Standard effective tax rate.
27:1.0.1.1.22.6SUBPART F
Subparts F-G [Reserved]
27:1.0.1.1.22.7SUBPART H
Subpart H - Importation of Distilled Spirits In Bulk
27:1.0.1.1.22.7.456.1SECTION 27.120
   27.120 Persons authorized to receive distilled spirits imported in bulk.
27:1.0.1.1.22.7.456.2SECTION 27.121
   27.121 Containers.
27:1.0.1.1.22.8SUBPART I
Subpart I - Importer's Records and Reports
27:1.0.1.1.22.8.456SUBJGRP 456
   Record and Report of Imported Liquors
27:1.0.1.1.22.8.456.1SECTION 27.130-27.132
   27.130-27.132 [Reserved]
27:1.0.1.1.22.8.456.2SECTION 27.133
   27.133 General requirements.
27:1.0.1.1.22.8.456.3SECTION 27.134
   27.134 Proprietors of qualified premises.
27:1.0.1.1.22.8.457SUBJGRP 457
   Filing and Retention of Records and Reports
27:1.0.1.1.22.8.457.4SECTION 27.136
   27.136 Filing.
27:1.0.1.1.22.8.457.5SECTION 27.137
   27.137 Retention.
27:1.0.1.1.22.8.458SUBJGRP 458
   Other Records
27:1.0.1.1.22.8.458.6SECTION 27.138
   27.138 Transfer record.
27:1.0.1.1.22.8.458.7SECTION 27.139
   27.139 Package gauge record.
27:1.0.1.1.22.8.458.8SECTION 27.140
   27.140 Certification requirements for wine.
27:1.0.1.1.22.9SUBPART J
Subparts J-K [Reserved]
27:1.0.1.1.22.10SUBPART L
Subpart L - Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries
27:1.0.1.1.22.10.459.1SECTION 27.171
   27.171 General provisions.
27:1.0.1.1.22.10.459.2SECTION 27.172
   27.172 Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
27:1.0.1.1.22.10.459.3SECTION 27.173
   27.173 [Reserved]
27:1.0.1.1.22.10.459.4SECTION 27.174
   27.174 Tank cars and tank trucks to be sealed.
27:1.0.1.1.22.10.459.5SECTION 27.175
   27.175 Receipt of distilled spirits by consignee.
27:1.0.1.1.22.11SUBPART M
Subpart M - Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States
27:1.0.1.1.22.11.459.1SECTION 27.181
   27.181 General.
27:1.0.1.1.22.11.459.2SECTION 27.182
   27.182 Application and permit, Form 5150.33.
27:1.0.1.1.22.11.459.3SECTION 27.183
   27.183 Use of Government agency permit, Form 5150.33.
27:1.0.1.1.22.11.459.4SECTION 27.184
   27.184 Information required for entry.
27:1.0.1.1.22.12SUBPART N
Subpart N - Requirements for Liquor Bottles
27:1.0.1.1.22.12.459.1SECTION 27.201
   27.201 Scope of subpart.
27:1.0.1.1.22.12.459.2SECTION 27.202
   27.202 Standards of fill.
27:1.0.1.1.22.12.459.3SECTION 27.204
   27.204 Distinctive liquor bottles.
27:1.0.1.1.22.12.459.4SECTION 27.205
   27.205 [Reserved]
27:1.0.1.1.22.12.459.5SECTION 27.206
   27.206 Bottles not constituting approved containers.
27:1.0.1.1.22.12.459.6SECTION 27.207
   27.207 Bottles to be used for display purposes.
27:1.0.1.1.22.12.459.7SECTION 27.208
   27.208 Liquor bottles not eligible for release from customs custody.
27:1.0.1.1.22.12.459.8SECTION 27.209
   27.209 Used liquor bottles.
27:1.0.1.1.22.13SUBPART O
Subpart O - Miscellaneous Provisions
27:1.0.1.1.22.13.459.1SECTION 27.221
   27.221 Alternate methods or procedures.
27:1.0.1.1.22.13.459.2SECTION 27.222
   27.222 Importation of denatured spirits and fuel alcohol.