27 C.F.R. § 26.306 Drawback of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who brings eligible articles into the United States from the Virgin Islands may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands
§ 26.306 Drawback of tax.