27 CFR § 17.5 - Products manufactured in Puerto Rico or the Virgin Islands.

---
identifier: "/us/cfr/t27/s17.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 17.5 - Products manufactured in Puerto Rico or the Virgin Islands."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "17.5"
section_name: "Products manufactured in Puerto Rico or the Virgin Islands."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "17"
part_name: "DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted."
cfr_part: "17"
---


# 17.5 Products manufactured in Puerto Rico or the Virgin Islands.

For additional provisions regarding drawback on distilled spirits contained in medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume which are unfit for beverage purposes and which are brought into the United States from Puerto Rico or the U.S. Virgin Islands, see part 26, subparts I and Ob, of this chapter.

[T.D. ATF-436, 66 FR 5470, 5471, Jan. 19, 2001, as amended by T.D. ATF-459, 66 FR 38549, July 25, 2001]