27 CFR Part 26 - PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

  1. Subpart A—Scope of Regulations (§§ 26.1 - 26.3)
  2. Subpart B—Definitions (§ 26.11)
  3. Subpart C [Reserved]
  4. Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands (§§ 26.30 - 26.31)
  5. Subpart Cb—Products Coming Into the United States From Puerto Rico (§§ 26.35 - 26.46--26.47)
  6. Subpart D—Formulas for Products From Puerto Rico (§§ 26.50 - 26.55)
  7. Subpart E—Taxpayment of Liquors and Articles in Puerto Rico (§§ 26.61 - 26.119)
  8. Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico (§§ 26.125 - 26.128)
  9. Subpart G—Closures for Distilled Spirits From Puerto Rico (§§ 26.135 - 26.136)
  10. Subpart H—Records and Reports of Liquors From Puerto Rico (§§ 26.163 - 26.165)
  11. Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico (§§ 26.170 - 26.174)
  12. Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico (§§ 26.191 - 26.194)
  13. 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 (§§ 26.196 - 26.199f)
  14. Subpart J—Products Coming Into the United States From the Virgin Islands (§§ 26.200 - 26.211)
  15. Subpart K—Formulas for Products From the Virgin Islands (§§ 26.220 - 26.225)
  16. Subpart L—Closures for Distilled Spirits From the Virgin Islands (§§ 26.230 - 26.231)
  17. Subpart M—Procedure at Port of Entry From the Virgin Islands (§§ 26.260 - 26.267)
  18. Subpart N—Records and Reports of Liquors From the Virgin Islands (§§ 26.272 - 26.277)
  19. Subpart O—Tax-Free Shipments to the United States From the Virgin Islands (§§ 26.291 - 26.296)
  20. 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 (§§ 26.300 - 26.305)
  21. Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands (§§ 26.306 - 26.310)
  22. Subpart P—Requirements for Liquor Bottles (§§ 26.311 - 26.319)
  23. Subpart Q—Miscellaneous Provisions (§ 26.331)
Authority:
19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111–5114, 5121, 5122–5124, 5131–5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
Source:
20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF–459, 66 FR 38550, July 25, 2001.
Editorial Note:
Nomenclature changes to part 26 appear by T.D. ATF–451, 66 FR 21668, 21669, May 1, 2001.