27 C.F.R. § 26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
Title 27 - Alcohol, Tobacco Products and Firearms
This part, “Liquors and Articles from Puerto Rico and the Virgin Islands,” relates to: (a) The production, bonded warehousing, and withdrawal of distilled spirits and denatured spirits, and the manufacture of articles in Puerto Rico and the Virgin Islands to be brought into the United States free of tax; (b) The collection of internal revenue taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin Islands; (c) The transfer, without payment of tax, of Puerto Rican and Virgin Islands spirits in bulk containers or by pipeline from customs custody to the bonded premises of a distilled spirits plant qualified under part 19 of this chapter; (d) The deposit of the distilled spirits excise taxes, limited to the lesser of $10.50 or the rate in section 5001(a)(1) per proof gallon, into the Treasuries of Puerto Rico and the Virgin Islands on all articles containing distilled spirits as defined in section 7652, produced by those two U.S. possessions, and transported into the United States (less certain amounts); and (e) The deposit of the distilled spirits excise taxes, limited to the lesser of $10.50 or the rate in section 5001(a)(1) per proof gallon, into the Treasuries of Puerto Rico and the Virgin Islands on all rum imported into the United States (including rum from possessions other than Puerto Rico and the Virgin Islands), less certain amounts. (Sec. 221, Pub. L. 98–67, 97 Stat. 369 (26 U.S.C. 7652) [T.D. ATF–175, 49 FR 20803, May 16, 1984, as amended by T.D. ATF–203, 50 FR 15887, Apr. 23, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart A—Scope of Regulations
§ 26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
