27 C.F.R. Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico
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. Liquors upon which all Federal internal revenue taxes have been paid in Puerto Rico may be brought into the United States for personal consumption without payment of additional taxes. When distilled spirits, wines, or beer are purchased by a tourist for consumption in the United States, the internal revenue tax due may be paid to the appropriate TTB officer, and an TTB receipt obtained, or the tax may be paid to the U.S. Customs authorities, who will issue a customs receipt. The tax on articles purchased by tourists may be paid in the same manner. The receipt received from the appropriate TTB officer or from the customs officer shall be presented, as required, as evidence that the tax has been paid. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended, 1358, as amended (26 U.S.C. 5061, 5205)) [T.D. ATF–206, 50 FR 23954, June 7, 1985, as amended by T.D. ATF–251, 52 FR 19339, May 22, 1987] If the internal revenue tax on liquors and articles is not paid in Puerto Rico, it shall be paid by the tourist at the port of arrival prior to release of the liquors or articles from customs custody. The tax may be paid to an appropriate TTB officer, and an TTB receipt obtained, or the tax may be paid to the director of customs, who will issue a customs receipt. If payment is to be made to an appropriate TTB officer, the director of customs will notify the appropriate TTB officer of the amount of tax due. On payment of the tax to the director of customs, or on submission of the TTB receipt for the tax, the director of customs will release the liquors or articles. [T.D. ATF–251, 52 FR 19339, May 22, 1987, as amended by T.D. ATF–451, 66 FR 21669, May 1, 2001]
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.
§ 26.126 Taxpayment in Puerto Rico.
§ 26.128 Taxpayment at port of arrival.
