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Title 27

Displaying title 27, up to date as of 7/17/2026. Title 27 was last amended 7/06/2026.
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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter AAlcohol1 – 39
Part 27Importation of Distilled Spirits, Wines, and Beer27.1 – 27.268
Subpart AScope of Regulations27.1 – 27.3
§ 27.1Imported distilled spirits, wines, and beer.
§ 27.2Forms prescribed.
§ 27.3Delegations of the Administrator.
Subpart BDefinitions27.11
§ 27.11Meaning of terms.
Subpart CDealer Registration and Recordkeeping27.30 – 27.31
§ 27.30Dealer registration and recordkeeping.
§ 27.31Warehouse receipts covering distilled spirits.
Subpart DTax On Imported Distilled Spirits, Wines, and Beer27.40 – 27.49
Subpart EGeneral Requirements27.55 – 27.77
Subparts F-G [Reserved]
Subpart HImportation of Distilled Spirits In Bulk27.120 – 27.121
§ 27.120Persons authorized to receive distilled spirits imported in bulk.
§ 27.121Containers.
Subpart IImporter's Records and Reports27.130 – 27.140
Subparts J-K [Reserved]
Subpart LTransfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries27.171 – 27.175
Subpart MWithdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States27.181 – 27.184
Subpart NRequirements for Liquor Bottles27.201 – 27.209
Subpart OMiscellaneous Provisions27.221 – 27.249
§ 27.221Alternate methods or procedures.
§ 27.222Importation of denatured spirits and fuel alcohol.
§§27.223-27.249 [Reserved]
Subpart PCraft Beverage Modernization Act Import Refund Claims27.250 – 27.268