27 C.F.R. Subpart H—Records and Reports of Liquors From Puerto Rico
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in §26.164, every person, other than a tourist, bringing liquor into the United States from Puerto Rico shall keep records and render reports of the physical receipt and disposition of such liquors in accordance with part 311 1 (“Alcohol Beverage Dealers”) (72 Stat. 1342, 1395; 26 U.S.C. 5114, 5555) [T.D. ATF–2, 37 FR 22736, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–172, 49 FR 14943, Apr. 16, 1984. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001; T.D. TTB–25, 70 FR 19883, Apr. 15, 2005] Transactions involving the bringing of liquors into the United States from Puerto Rico by proprietors of distilled spirits plants in the United States qualified under the provisions of this chapter shall be recorded and reported in accordance with the regulations governing the operations of such premises in the United States. [T.D. 6402, 24 FR 6090, July 30, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–198, 50 FR 8551, Mar. 1, 1985] When required in this part, with respect to Puerto Rican spirits, a package gauge record shall be prepared to show: (a) The date prepared; (b) The related transaction form and its serial number; (c) The producer or rectifier (processor) of the spirits, and his name, address, and plant registration number; and (d) For each package, the: (1) Package identification or serial number; (2) Kind of spirits; (3) Gross weight; (4) Tare; (5) Net weight; (6) Proof gallons; and (7) Proof. [T.D. ATF–198, 50 FR 8551, Mar. 1, 1985] (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible flavors are to be tax determined for shipment to the United States or are to be shipped to the United States without payment of tax for transfer from customs custody to TTB bond, the consignor shall prepare a certificate of effective tax rate computation showing the: (1) The serial number of TTB Form 5110.31 or 5110.51; (2) Elements necessary to compute the effective tax rate in accordance with §26.79a as follows— (i) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors); (ii) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and (iii) Proof gallons of distilled spirits derived from each eligible flavor; (3) Date of the statement of eligibility for each eligible flavor (see §26.50a). (4) Effective tax rate applied to the product. (5) Signature and title of the consignor. (b) If the spirits are tax determined for shipment to the United States, the proprietor shall retain the certificate for a period of not less than three years after the last tax determination to which the certificate is applicable. If the spirits are shipped to the United States for transfer from Customs custody to the bonded premises of a distilled spirits plant, the proprietor shall forward the original to the consignee distilled spirits plant in the United States and retain a copy for his files. (Sec. 201, Pub. L. 85–859, 72 Stat. 1366, as amended (26 U.S.C. 5232); Sec. 6, Pub. L. 96–598, 94 Stat. 3488, as amended (26 U.S.C. 5010)) [T.D. ATF–297, 55 FR 18067, Apr. 30, 1990. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart H—Records and Reports of Liquors From Puerto Rico
§ 26.163 General requirements.
§ 26.164 Proprietors of taxpaid premises.
§ 26.164a Package gauge record.
§ 26.165 Certificate of effective tax rate computation.
