27 C.F.R. Subpart O—Tax-Free Shipments to the United States From the Virgin Islands
Title 27 - Alcohol, Tobacco Products and Firearms
Source: T.D. ATF–199, 50 FR 9199, Mar. 6, 1985, unless otherwise noted. Redesignated by T.D. ATF–459, 66 FR 38550, July 25, 2001.
(a) Industrial spirits may be shipped into the United States to the holder of a permit under part 22 of this chapter, in accordance with §26.292 through 26.294 and regulations issued by the Governor of the Virgin Islands. (b)(1) Specially denatured spirits may be shipped into the United States to the holder of a permit under part 20 of this chapter, in accordance with §§26.292 through 26.294 and regulations issued by the Governor of the Virgin Islands. (2) Completely denatured alcohol may be shipped to anyone in the United States in accordance with §§26.295 through 26.296 and regulations issued by the Governor of the Virgin Islands. (3) Denatured spirits shall be denatured in accordance with part 21 of this chapter and regulations issued by the Governor of the Virgin Islands. (c) Products made with denatured spirits may be shipped to anyone in the United States in accordance with §§26.295 through 26.296 and regulations issued by the Governor of the Virgin Islands. These products are also subject to the requirements of §26.221 of this part. [20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001] The consignor or consignee shall file a copy of the consignee's permit issued under part 20 of this chapter (for shipments of specially denatured spirits) or part 22 of this chapter (for shipments of industrial spirits) with the district director of customs of the port of entry. The copy of the permit shall be adequate evidence that the consignee is authorized to enter industrial spirits or specially denatured spirits free of tax. (a) Industrial spirits. The shipper shall mark or label each immediate container of industrial spirits with the following information: (1) The name or trade name of the distiller or shipper; (2) The words “Virgin Islands Industrial Spirits”; (3) A package identification number as required by subpart R of part 19 of this chapter; (4) The date filled; (5) Proof; and (6) Quantity in proof gallons. (b) Specially denatured spirits. The shipper shall mark or label each immediate container of specially denatured spirits with the following information: (1) Quantity, in gallons, or in liters and gallons; (2) A serial number or package identification number; (3) Name and address of shipper; (4) The words “Virgin Islands Specially Denatured Alcohol” or “Virgin Islands Specially Denatured Rum,” as appropriate; (5) Formula number prescribed by part 21 of this chapter; (6) Proof, if the spirits were denatured at other than 190 proof; (7) Denaturants used, if spirits were denatured under an approved formula authorizing a choice of denaturants; and (8) Quantity of denaturant used, if the approved formula authorizes a choice of quantities of denaturants. (a) Each shipment of industrial spirits or specially denatured spirits from the Virgin Islands to the United States shall be accompanied by a record of shipment. The record of shipment shall consist of an invoice, bill of lading or similar document which shows the following information: (1) Consignor's name and address; (2) Consignee's name, address, and permit number; (3) For each formula of specially denatured spirits— (i) The formula number prescribed by part 21 of this chapter, (ii) The serial numbers or package identification numbers of containers, and (iii) The total quantity in wine gallons; (4) For industrial spirits— (i) The package identification numbers of containers, and (ii) The total quantity in proof gallons. (b) The record of shipment shall be made available to custom officers inspecting the shipment.
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
§ 26.291 General.
Shipment of Industrial Spirits and Specially Denatured Spirits
§ 26.292 Copy of consignee's permit under part 20 or 22.
§ 26.293 Marks on containers.
§ 26.294 Record of shipment.
Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits
§ 26.295 Marks on containers.
(a) Completely denatured alcohol. (1) For each immediate container of completely denatured alcohol with a capacity exceeding 1 gallon, the shipper shall mark or label on the head or side of the package or on the side of the casing, the following:
(i) The name and address of the person filling the container;
(ii) The contents in gallons;
(iii) The words “Virgin Islands Completely Denatured Alcohol”; and
(iv) The formula number prescribed by part 21 of this chapter.
(2) In addition, if the container has a capacity of 5 gallons or less, the words “Completely Denatured Alcohol” shall be in red letters on white background, and the label shall also have the words “Caution—contains poisonous ingredients” in red letters on white background.
(b) Products made with denatured spirits. The shipper shall mark or label each immediate container of a product made with denatured spirits with the name, trade name or brand name of the product and the name and address of the shipper.
§ 26.296 Record of shipment.
(a) Each shipment of completely denatured alcohol or products made with denatured spirits shall be accompanied by a record of shipment. The record of shipment shall consist of an invoice, bill of lading or similar document which shows the following information:
(1) Consignor's name and address;
(2) Consignee's name and address;
(3) Capacity and number of containers;
(4) Total quantity shipped; and
(5)(i) For completely denatured alcohol, the words “Virgin Islands Completely Denatured Alcohol” and the formula number prescribed by part 21 of this chapter, or
(ii) For products made with denatured spirits, the name, trade name or brand name of the product.
(b) The record of shipment shall be made available to customs officers inspecting the shipment.
(Approved by the Office of Management and Budget under control number 1512–0337)Arrival in the United States
§ 26.297 General.
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.
Browse Previous | Browse Next
