27 C.F.R. § 26.297 General.
Title 27 - Alcohol, Tobacco Products and Firearms
The district director of customs shall inspect each shipment of industrial spirits, specially denatured spirits, completely denatured alcohol, and products made with denatured spirits coming into the United States from the Virgin Islands. If the shipment complies with the requirements of this part, the products may be released free of tax.
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart O—Tax-Free Shipments to the United States From the Virgin Islands
Arrival in the United States
§ 26.297 General.
