Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter A - ALCOHOLPart 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Cb - PRODUCTS COMING INTO THE UNITED STATES FROM PUERTO RICO
Section 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax

27 C.F.R. § 26.36c

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Current through September 30, 2024
Section 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax

Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax for transfer from customs custody to the bonded premises of a distilled spirits plant qualified under part 19 of this chapter. Such shipments are subject to the provisions of subpart Ib.

27 C.F.R. § 26.36c

T.D. ATF-62, 44 FR 71709, 12/11/1979