e-CFR data is current as of February 13, 2020
TITLE 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY SUBCHAPTER A—ALCOHOL PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart A—SCOPE OF REGULATIONS
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| Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands. |
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| Delegations of the Administrator. |
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Subpart B—DEFINITIONS
Subpart C—[RESERVED]
Subpart Ca—RUM IMPORTED INTO THE UNITED STATES FROM AREAS OTHER THAN PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Cb—PRODUCTS COMING INTO THE UNITED STATES FROM PUERTO RICO
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| Products exempt from tax. |
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| Shipments of bulk distilled spirits to the United States without payment of tax. |
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| Alcohol and Tobacco Tax and Trade Bureau Officers. |
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| Containers of distilled spirits. |
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| Marking containers of distilled spirits. |
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| Destruction of marks and brands. |
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Dealer Registration and Recordkeeping
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| Liquor dealer registration and recordkeeping. |
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| Warehouse receipts covering distilled spirits. |
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Subpart D—FORMULAS FOR PRODUCTS FROM PUERTO RICO
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| Verification of eligible flavors. |
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| Formulas for articles, eligible articles and products manufactured with denatured spirits. |
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| Still wines containing carbon dioxide. |
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| Filing and disposition of formulas. |
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| Previously approved formulas. |
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Subpart E—TAXPAYMENT OF LIQUORS AND ARTICLES IN PUERTO RICO
Bonds
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| Filing of powers of attorney. |
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| Execution of powers of attorney. |
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| Deposit of securities or cash (including cash equivalents) in lieu of corporate surety. |
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| Authority to approve bonds and consents of surety. |
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| Bond, TTB Form 5110.50—Distilled spirits. |
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| Bond, TTB Form 5120.32—Wine. |
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| Bond, TTB Form 5130.16—Beer. |
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| Superseding bonds and new bonds for previously exempt persons. |
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| Notice of approval of bonds. |
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Termination of Bonds
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| Application of surety for relief from bond. |
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| Relief of surety from bond. |
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| Release of pledged securities or cash (including cash equivalents). |
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| TTB Form 5000.23 PR, Notice of Termination of Bond. |
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Permits Required
Distilled Spirits
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| Application and permit, TTB Form 5110.51. |
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| Inspection or gauge and computation of tax. |
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| Computation of effective tax rate. |
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| Deferred payment of tax—release of spirits. |
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| Prepayment of tax and release of spirits. |
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Packages of Distilled Spirits
Wine
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| Application and permit, TTB Form 5100.21. |
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| Deferred payment of tax—release of wine. |
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| Prepayment of tax—release of wine. |
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| Marking containers of wine. |
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Beer
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| Application and permit, TTB Form 5100.21. |
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| Deferred payment of tax—release of beer. |
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| Prepayment of tax—release of beer. |
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| Marking containers of beer. |
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Articles
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| Application for permit, TTB Form 5100.51 and/or 5100.21. |
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| Release of articles or liquors. |
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Payment of Tax by Return
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| Returns for deferred payment of tax. |
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| Payment of tax by electronic fund transfer. |
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| Returns for prepayment of taxes. |
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Permit To Ship Liquors and Articles
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| Application, TTB Form 5170.7. |
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| Issuance of permit, TTB Form 5170.7, and customs inspection. |
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Procedure at Port of Arrival
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| Inspection by district director of customs at port of arrival. |
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| Disposition of forms by district director of customs. |
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Subpart F—LIQUORS AND ARTICLES PURCHASED BY TOURISTS IN PUERTO RICO
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| Taxpayment in Puerto Rico. |
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| Taxpayment at port of arrival. |
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Subpart G—CLOSURES FOR DISTILLED SPIRITS FROM PUERTO RICO
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| Containers of distilled spirits to bear closures. |
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Subpart H—RECORDS AND REPORTS OF LIQUORS FROM PUERTO RICO
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| Proprietors of taxpaid premises. |
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| Certificate of effective tax rate computation. |
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Subpart I—CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM PUERTO RICO
Subpart Ia—SHIPMENT OF DENATURED SPIRITS AND PRODUCTS MADE WITH DENATURED SPIRITS TO THE UNITED STATES FROM PUERTO RICO
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| Notification of tax liability. |
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Subpart Ib—SHIPMENT OF BULK DISTILLED SPIRITS FROM PUERTO RICO, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO THE BONDED PREMISES OF A DISTILLED SPIRITS PLANT
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| Furnishing formula to consignee. |
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| Application and permit to ship, TTB Form 5110.31. |
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| Issuance and disposition of permit. |
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| Customs inspection and release. |
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Subpart J—PRODUCTS COMING INTO THE UNITED STATES FROM THE VIRGIN ISLANDS
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| Products exempt from tax. |
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| Production in the Virgin Islands for tax-free shipment to the United States. |
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| Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax. |
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| Requirements of the Federal Alcohol Administration Act. |
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| Containers of 1 gallon (3.785 liters) or less. |
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| Containers in excess of 1 gallon (3.785 liters). |
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| Verification of eligible wines and eligible flavors. |
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| Marking packages and cases. |
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| Destruction of marks and brands. |
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Dealer Registration and Recordkeeping
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| Liquor dealer registration and recordkeeping. |
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| Warehouse receipts covering distilled spirits. |
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Subpart K—FORMULAS FOR PRODUCTS FROM THE VIRGIN ISLANDS
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| Formulas for articles, eligible articles and products manufactured with denatured spirits. |
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| Still wines containing carbon dioxide. |
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| Filing and disposition of formulas. |
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| Previously approved formulas. |
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Subpart L—CLOSURES FOR DISTILLED SPIRITS FROM THE VIRGIN ISLANDS
General
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| Containers of distilled spirits to bear closures. |
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Subpart M—PROCEDURE AT PORT OF ENTRY FROM THE VIRGIN ISLANDS
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| Determination of tax on distilled spirits. |
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| Computation of effective tax rate. |
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| Determination of tax on beer. |
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| Determination of tax on wine. |
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| Determination of tax on articles. |
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| Payment of tax by electronic fund transfer. |
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Subpart N—RECORDS AND REPORTS OF LIQUORS FROM THE VIRGIN ISLANDS
Record and Report of Liquors Brought Into the United States
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| Proprietors of taxpaid premises. |
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Filing and Retention of Records and Reports
Subpart O—TAX-FREE SHIPMENTS TO THE UNITED STATES FROM THE VIRGIN ISLANDS
Shipment of Industrial Spirits and Specially Denatured Spirits
Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits
Subpart Oa—SHIPMENT OF BULK DISTILLED SPIRITS FROM THE VIRGIN ISLANDS, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO THE BONDED PREMISES OF A DISTILLED SPIRITS PLANT
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| Bulk conveyances to be sealed. |
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Subpart Ob—CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM THE VIRGIN ISLANDS
Subpart P—REQUIREMENTS FOR LIQUOR BOTTLES
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| Distinctive liquor bottles. |
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| Bottles not constituting approved containers. |
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| Bottles to be used for display purposes. |
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| Liquor bottles not eligible to be brought into the United States. |
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Subpart Q—MISCELLANEOUS PROVISIONS
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| Alternate methods or procedures. |
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