e-CFR data is current as of January 19, 2021
TITLE 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY SUBCHAPTER A—ALCOHOL PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart A—SCOPE OF REGULATIONS
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| Imported distilled spirits, wines, and beer. |
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| Delegations of the Administrator. |
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Subpart B—DEFINITIONS
Subpart C—DEALER REGISTRATION AND RECORDKEEPING
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| Dealer registration and recordkeeping. |
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| Warehouse receipts covering distilled spirits. |
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Subpart D—TAX ON IMPORTED DISTILLED SPIRITS, WINES, AND BEER
Distilled Spirits
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| Computation of effective tax rate. |
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Wines
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| Still wines containing carbon dioxide. |
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Liqueurs, Cordials, and Other Compounds and Preparations
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| Liqueurs, cordials, and similar compounds. |
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| Other compounds and preparations. |
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Beer
Collection of Internal Revenue Taxes
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| Imported distilled spirits, wines, and beer. |
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| Payment of tax by electronic fund transfer. |
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Exemption of Certain Samples From Internal Revenue Taxes
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| Commercial samples of alcoholic beverages. |
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Subpart E—GENERAL REQUIREMENTS
Federal Alcohol Administration Act Requirements for Importation of Distilled Spirits, Wines, and Malt Beverages
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| Requirements of the Federal Alcohol Administration Act. |
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Packaging and Marking of Distilled Spirits
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| Distilled spirits containers of a capacity of not more than 1 gallon. |
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| Containers in excess of 1 gallon. |
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Labeling of Distilled Spirits
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| Containers of 1 gallon (3.785 liters) or less. |
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Marking and Labeling of Wines and Beer
Closures for Containers of Distilled Spirits
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| Containers of distilled spirits to bear closures. |
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Exemptions
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| Exemption from requirements pertaining to marks, bottles, and labels. |
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| Samples of distilled spirits, wine, and beer for quality control purposes. |
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Wine and Flavors Content of Distilled Spirits
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| Approval and certification of wine and flavors content. |
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| Standard effective tax rate. |
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Subparts F-G [Reserved]
Subpart H—IMPORTATION OF DISTILLED SPIRITS IN BULK
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| Persons authorized to receive distilled spirits imported in bulk. |
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Subpart I—IMPORTER'S RECORDS AND REPORTS
Record and Report of Imported Liquors
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| Proprietors of qualified premises. |
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Filing and Retention of Records and Reports
Other Records
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| Certification requirements for wine. |
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Subparts J-K [Reserved]
Subpart L—TRANSFER OF DISTILLED SPIRITS, NATURAL WINES, AND BEER WITHOUT PAYMENT OF TAX, FROM CUSTOMS CUSTODY TO DISTILLED SPIRITS PLANTS, BONDED WINE CELLARS, AND BREWERIES
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| Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax. |
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| Tank cars and tank trucks to be sealed. |
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| Receipt of distilled spirits by consignee. |
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Subpart M—WITHDRAWAL OF IMPORTED DISTILLED SPIRITS FROM CUSTOMS CUSTODY FREE OF TAX FOR USE OF THE UNITED STATES
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| Application and permit, Form 5150.33. |
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| Use of Government agency permit, Form 5150.33. |
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| Information required for entry. |
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Subpart N—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 for release from customs custody. |
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Subpart O—MISCELLANEOUS PROVISIONS
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| Alternate methods or procedures. |
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| Importation of denatured spirits and fuel alcohol. |
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