27 C.F.R. Subpart N—Records and Reports of Liquors From the Virgin Islands
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in §26.273, every person, other than a tourist, bringing liquors into the United States from the Virgin Islands shall keep such records and render reports of the physical receipt and disposition of such liquors as are required to be kept by a wholesale or retail dealer, as applicable, under the provisions of part 31 of this chapter. Any importer who is responsible for release of the liquors from customs custody and who does not take physical possession of the liquors shall keep commercial records reflecting such release; such records shall identify the kind and quantity of the liquors released, the name and address of the person receiving the liquors from customs custody, and shall be filed chronologically by release dates. Records and reports will not be required under this part with respect of liquors while in customs custody. (72 Stat. 1342, 1345; 26 U.S.C. 5114, 5124) [T.D. ATF–2, 37 FR 22739, 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 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 the Virgin Islands 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. 6478, 25 FR 6203, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] The transfer record for Virgin Islands spirits prescribed in §26.301 shall show the: (a) Date prepared; (b) Serial number of the transfer record, beginning with “1” each January 1; (c) Name of the proprietor and distilled spirits plant number to which consigned; (d) Name and address of the consignor; (e) Kind of spirits; (f) Name of the producer; (g) Age (in years, months and days) of the spirits; (h) Proof of the spirits; (i) Type and serial number of containers; and (j) Proof gallons of spirits in the shipment. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8554, Mar. 1, 1985. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001] When required in this part with respect to Virgin Islands spirits, a package gauge record shall be prepared to show: (a) The date prepared; (b) The related transaction record and its serial number; (c) The producer, his name and address; 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 8554, Mar. 1, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart N—Records and Reports of Liquors From the Virgin Islands
Record and Report of Liquors Brought Into the United States
§ 26.272 General requirements.
§ 26.273 Proprietors of taxpaid premises.
§ 26.273a Transfer record.
§ 26.273b Package gauge record.
Filing and Retention of Records and Reports
§ 26.275 Filing.
(a) All records and reports required by this part will be maintained separately, by transaction or reporting date, at the importer's place of business. The appropriate TTB officer may, pursuant to an application, authorize files, or an individual file, to be maintained at another business location under the control of the importer, if the alternative location does not cause undue inconvenience to appropriate TTB or Customs officers desiring to examine the files or delay in the timely submission of documents.
(b) If an importer conducts wholesale operations, one legible copy of each required record of receipt and disposition shall be filed not later than one business day following the date of transaction.
(c) If an importer conducts only retail operations, either loose-leaf or book records may be maintained for the daily receipt of liquors which contain all the required information.
(d) Supporting documents, such as consignors' invoices, delivery receipts, bills or lading, etc., or exact copies of the same, may be filed in accordance with the importer's regular accounting and recordkeeping practices.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1342, as amended, 1395, as amended (26 U.S.C. 5114, 5555))
[T.D. ATF–116, 47 FR 51573, Nov. 16, 1982, as amended by T.D. ATF–451, 66 FR 21670, May 1, 2001]
§ 26.276 Retention.
All records required by this part, documents or copies of documents supporting these records, and file copies of reports required by this part shall be retained for not less than three years, and during this period shall be available, during business hours, for inspection and copying by appropriate TTB or customs officers. Furthermore, the appropriate TTB officer may require these records to be kept for an additional period of not more than three years in any case where he determines retention necessary or advisable. Any records, or copies thereof, containing any of the information required by this part to be prepared, wherever kept, shall also be made available for inspection and copying.
(68A Stat. 731 (26 U.S.C. 6001); Sec. 201, Pub. L. 85–859, 72 Stat. 1342, 1345, 1348, 1361, 1395 (26 U.S.C. 5114, 5124, 5146, 5207, 5555))
[T.D. ATF–50, 43 FR 20494, May 12, 1978, as amended by T.D. ATF–451, 66 FR 21670, May 1, 2001]
