27 CFR Part 27 - PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

  1. Subpart A—Scope of Regulations (§§ 27.1 - 27.3)
  2. Subpart B—Definitions (§ 27.11)
  3. Subpart C—Dealer Registration and Recordkeeping (§§ 27.30 - 27.31)
  4. Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer (§§ 27.40 - 27.49)
  5. Subpart E—General Requirements (§§ 27.55 - 27.77)
  6. Subparts F-G [Reserved]
  7. Subpart H—Importation of Distilled Spirits In Bulk (§§ 27.120 - 27.121)
  8. Subpart I—Importer's Records and Reports (§§ 27.130-27.132 - 27.140)
  9. Subparts J-K [Reserved]
  10. 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 - 27.175)
  11. Subpart M—Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States (§§ 27.181 - 27.184)
  12. Subpart N—Requirements for Liquor Bottles (§§ 27.201 - 27.209)
  13. Subpart O—Miscellaneous Provisions (§§ 27.221 - §§27.223-27.249)
  14. Subpart P—Craft Beverage Modernization Act Import Refund Claims (§§ 27.250 - 27.268)
Authority:
5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6038E, 6065, 6109, 6302, 7805.
Source:
20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.
Cross Reference:

For regulations with respect to distilled spirits, wines, and beer arriving in the United States from Puerto Rico and the Virgin Islands, see part 26 of this subchapter.

Editorial Note:
Nomenclature changes to part 27 appear by T.D. ATF-474, 67 FR 11231, Mar. 13, 2002, and T.D. ATF-479, 67 FR 30799, May 8, 2002.