Title 27, Part 26 — Liquors and Articles From Puerto Rico and the Virgin Islands

Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

Forms prescribed.

Delegations of the Administrator.

Meaning of terms.

Excise taxes.

Formula.

Taxable status.

Products exempt from tax.

§§ 26.36a-26.36b [Reserved]

Shipments of bulk distilled spirits to the United States without payment of tax.

Alcohol and Tobacco Tax and Trade Bureau Officers.

Containers of distilled spirits.

Labels.

Marking containers of distilled spirits.

Destruction of marks and brands.

Samples.

Liquor dealer registration and recordkeeping.

Warehouse receipts covering distilled spirits.

§§ 26.46-26.47 [Reserved]

Formulas for liquors.

Verification of eligible flavors.

Formulas for articles, eligible articles and products manufactured with denatured spirits.

Still wines containing carbon dioxide.

Changes of formulas.

Filing and disposition of formulas.

Previously approved formulas.

General.

Corporate surety.

Filing of powers of attorney.

Execution of powers of attorney.

Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.

Consents of surety.

Authority to approve bonds and consents of surety.

Bond, TTB Form 5110.50—Distilled spirits.

Bond, TTB Form 5120.32—Wine.

Bond, TTB Form 5130.16—Beer.

Bond account.

Strengthening bonds.

Superseding bonds and new bonds for previously exempt persons.

Notice of approval of bonds.

Termination of bonds.

Application of surety for relief from bond.

Relief of surety from bond.

Release of pledged securities or cash (including cash equivalents).

TTB Form 5000.23 PR, Notice of Termination of Bond.

Insular permits.

Subject to tax.

Application and permit, TTB Form 5110.51.

Inspection or gauge and computation of tax.

Computation of effective tax rate.

Deferred payment of tax—release of spirits.

Prepayment of tax and release of spirits.

Permit to ship.

Authority for shipment.

Evidence of taxpayment.

Subject to tax.

Application and permit, TTB Form 5100.21.

Computation of tax.

Deferred payment of tax—release of wine.

Prepayment of tax—release of wine.

[Reserved]

Permit to ship.

Marking containers of wine.

Subject to tax.

Application and permit, TTB Form 5100.21.

Computation of tax.

Deferred payment of tax—release of beer.

Prepayment of tax—release of beer.

Permit to ship.

Marking containers of beer.

Taxable status.

Application for permit, TTB Form 5110.51 and/or 5100.21.

Taxpayment.

Release of articles or liquors.

General.

Returns for deferred payment of tax.

Payment of tax by electronic fund transfer.

Returns for prepayment of taxes.

Permit to ship required.

Application, TTB Form 5170.7.

Issuance of permit, TTB Form 5170.7, and customs inspection.

Action by carrier.

Inspection by district director of customs at port of arrival.

Disposition of forms by district director of customs.

Taxable.

Taxpayment in Puerto Rico.

Taxpayment at port of arrival.

Containers of distilled spirits to bear closures.

Affixing closures.

General requirements.

Proprietors of taxpaid premises.

Package gauge record.

Certificate of effective tax rate computation.

Drawback of tax.

Claimant registration.

Bonds.

Claims for drawback.

Records.

Notice of shipment.

Samples and analysis.

Notification of tax liability.

Detention of articles.

General.

Furnishing formula to consignee.

[Reserved]

Application and permit to ship, TTB Form 5110.31.

Action by revenue agent.

Issuance and disposition of permit.

Action by carrier.

Customs inspection and release.

[Reserved]

Consignee premises.

Taxable status.

Products exempt from tax.

Production in the Virgin Islands for tax-free shipment to the United States.

[Reserved]

Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.

Requirements of the Federal Alcohol Administration Act.

Containers of 1 gallon (3.785 liters) or less.

Containers in excess of 1 gallon (3.785 liters).

Regauge.

Verification of eligible wines and eligible flavors.

Certificate.

Marking packages and cases.

Destruction of marks and brands.

Craft Beverage Modernization Act Tax benefits.

Samples.

Liquor dealer registration and recordkeeping.

Warehouse receipts covering distilled spirits.

Formulas for liquors.

Formulas for articles, eligible articles and products manufactured with denatured spirits.

Still wines containing carbon dioxide.

Changes of formulas.

Filing and disposition of formulas.

Previously approved formulas.

Containers of distilled spirits to bear closures.

Affixing closures.

Required information.

[Reserved]

Determination of tax on distilled spirits.

Computation of effective tax rate.

Determination of tax on beer.

Determination of tax on wine.

Determination of tax on articles.

Tax payment.

Payment of tax by electronic fund transfer.

General requirements.

Proprietors of taxpaid premises.

Transfer record.

Package gauge record.

Filing.

Retention.

[Reserved]

General.

Consignee permit number.

Marks on containers.

Record of shipment.

Marks on containers.

Record of shipment.

General provisions.

Record of shipment.

§§ 26.302-26.303 [Reserved]

Bulk conveyances to be sealed.

Receipt by consignee.

Drawback of tax.

Claimant registration.

Bonds.

Claims for drawback.

Records.

Scope of subpart.

Standards of fill.

Distinctive liquor bottles.

[Reserved]

Bottles not constituting approved containers.

Bottles to be used for display purposes.

Liquor bottles not eligible to be brought into the United States.

Used liquor bottles.

Alternate methods or procedures.