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Electronic Code of Federal Regulations

e-CFR data is current as of July 6, 2020

Title 27Chapter ISubchapter APart 27


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

rule

Subpart A—SCOPE OF REGULATIONS

§27.1
Imported distilled spirits, wines, and beer.
§27.2
Forms prescribed.
§27.3
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§27.11
Meaning of terms.
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Subpart C—DEALER REGISTRATION AND RECORDKEEPING

§27.30
Dealer registration and recordkeeping.
§27.31
Warehouse receipts covering distilled spirits.
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Subpart D—TAX ON IMPORTED DISTILLED SPIRITS, WINES, AND BEER

Distilled Spirits

§27.40
Distilled spirits.
§27.41
Computation of effective tax rate.

Wines

§27.42
Wines.
§27.42a
Still wines containing carbon dioxide.

Liqueurs, Cordials, and Other Compounds and Preparations

§27.43
Liqueurs, cordials, and similar compounds.
§27.44
Other compounds and preparations.

Beer

§27.45
Rate of tax.
§27.46
Computation of tax.

Collection of Internal Revenue Taxes

§27.48
Imported distilled spirits, wines, and beer.
§27.48a
Payment of tax by electronic fund transfer.

Exemption of Certain Samples From Internal Revenue Taxes

§27.49
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

§27.55
Requirements of the Federal Alcohol Administration Act.

Packaging and Marking of Distilled Spirits

§27.56
Distilled spirits containers of a capacity of not more than 1 gallon.
§27.57
Containers in excess of 1 gallon.

Labeling of Distilled Spirits

§27.58
Containers of 1 gallon (3.785 liters) or less.

Marking and Labeling of Wines and Beer

§27.59
Wines.
§27.60
Beer.

Closures for Containers of Distilled Spirits

§27.61
Containers of distilled spirits to bear closures.
§27.62
Affixing closures.

Exemptions

§27.74
Exemption from requirements pertaining to marks, bottles, and labels.
§27.75
Samples of distilled spirits, wine, and beer for quality control purposes.

Wine and Flavors Content of Distilled Spirits

§27.76
Approval and certification of wine and flavors content.
§27.77
Standard effective tax rate.
rule

Subparts F-G [Reserved]

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Subpart H—IMPORTATION OF DISTILLED SPIRITS IN BULK

§27.120
Persons authorized to receive distilled spirits imported in bulk.
§27.121
Containers.
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Subpart I—IMPORTER'S RECORDS AND REPORTS

§§27.130-27.132
[Reserved]

Record and Report of Imported Liquors

§27.133
General requirements.
§27.134
Proprietors of qualified premises.

Filing and Retention of Records and Reports

§27.136
Filing.
§27.137
Retention.

Other Records

§27.138
Transfer record.
§27.139
Package gauge record.
§27.140
Certification requirements for wine.
rule

Subparts J-K [Reserved]

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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

§27.171
General provisions.
§27.172
Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
§27.173
[Reserved]
§27.174
Tank cars and tank trucks to be sealed.
§27.175
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

§27.181
General.
§27.182
Application and permit, Form 5150.33.
§27.183
Use of Government agency permit, Form 5150.33.
§27.184
Information required for entry.
rule

Subpart N—REQUIREMENTS FOR LIQUOR BOTTLES

§27.201
Scope of subpart.
§27.202
Standards of fill.
§27.204
Distinctive liquor bottles.
§27.205
[Reserved]
§27.206
Bottles not constituting approved containers.
§27.207
Bottles to be used for display purposes.
§27.208
Liquor bottles not eligible for release from customs custody.
§27.209
Used liquor bottles.
rule

Subpart O—MISCELLANEOUS PROVISIONS

§27.221
Alternate methods or procedures.
§27.222
Importation of denatured spirits and fuel alcohol.

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