Title 27, Part 27 — Importation of Distilled Spirits, Wines, and Beer
69 sections
Section 27.1
Imported distilled spirits, wines, and beer.
Section 27.2
Forms prescribed.
Section 27.3
Delegations of the Administrator.
Section 27.11
Meaning of terms.
Section 27.30
Dealer registration and recordkeeping.
Section 27.31
Warehouse receipts covering distilled spirits.
Section 27.40
Distilled spirits.
Section 27.41
Computation of effective tax rate.
Section 27.42
Wines.
Section 27.42a
Still wines containing carbon dioxide.
Section 27.43
Liqueurs, cordials, and similar compounds.
Section 27.44
Other compounds and preparations.
Section 27.45
Rate of tax.
Section 27.46
Computation of tax.
Section 27.48
Imported distilled spirits, wines, and beer.
Section 27.48a
Payment of tax by electronic fund transfer.
Section 27.49
Commercial samples of alcoholic beverages.
Section 27.55
Requirements of the Federal Alcohol Administration Act.
Section 27.56
Distilled spirits containers of a capacity of not more than 1 gallon.
Section 27.57
Containers in excess of 1 gallon.
Section 27.58
Containers of 1 gallon (3.785 liters) or less.
Section 27.59
Wines.
Section 27.60
Beer.
Section 27.61
Containers of distilled spirits to bear closures.
Section 27.62
Affixing closures.
Section 27.74
Exemption from requirements pertaining to marks, bottles, and labels.
Section 27.75
Samples of distilled spirits, wine, and beer for quality control purposes.
Section 27.76
Approval and certification of wine and flavors content.
Section 27.77
Standard effective tax rate.
Section 27.120
Persons authorized to receive distilled spirits imported in bulk.
Section 27.121
Containers.
Section 27.130-27.132
§§ 27.130-27.132 [Reserved]
Section 27.133
General requirements.
Section 27.134
Proprietors of qualified premises.
Section 27.136
Filing.
Section 27.137
Retention.
Section 27.138
Transfer record.
Section 27.139
Package gauge record.
Section 27.140
Certification requirements for wine.
Section 27.171
General provisions.
Section 27.172
Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
Section 27.173
[Reserved]
Section 27.174
Tank cars and tank trucks to be sealed.
Section 27.175
Receipt of distilled spirits by consignee.
Section 27.181
General.
Section 27.182
Application and permit, Form 5150.33.
Section 27.183
Use of Government agency permit, Form 5150.33.
Section 27.184
Information required for entry.
Section 27.201
Scope of subpart.
Section 27.202
Standards of fill.
Section 27.204
Distinctive liquor bottles.
Section 27.205
[Reserved]
Section 27.206
Bottles not constituting approved containers.
Section 27.207
Bottles to be used for display purposes.
Section 27.208
Liquor bottles not eligible for release from customs custody.
Section 27.209
Used liquor bottles.
Section 27.221
Alternate methods or procedures.
Section 27.222
Importation of denatured spirits and fuel alcohol.
Section 27.223-27.249
§§27.223-27.249 [Reserved]
Section 27.250
Scope.
Section 27.252
Meaning of terms.
Section 27.254
Registration of foreign producer.
Section 27.256
Foreign producer ownership information.
Section 27.258
Changes to foreign producer registration.
Section 27.260
Persons authorized to act on behalf of foreign producer.
Section 27.262
Foreign producer's assignment of CBMA tax benefits.
Section 27.264
CBMA import refund claim submission.
Section 27.266
Importer reference number.
Section 27.268
Revocation of eligibility for CBMA tax benefits.