27 C.F.R. § 26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax for transfer from customs custody to the bonded premises of a distilled spirits plant qualified under part 19 of this chapter. Such shipments are subject to the provisions of subpart Ib. [T.D. ATF–62, 44 FR 71709, Dec. 11, 1979]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Cb—Products Coming Into the United States From Puerto Rico
§ 26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
