27 C.F.R. § 26.125 Taxable.
Title 27 - Alcohol, Tobacco Products and Firearms
When liquors and articles subject to tax are brought into the United States by tourists, the tax thereon shall be paid as provided in this subpart.
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico
§ 26.125 Taxable.
