27 CFR 26.201c - Shipments of bulk distilled spirits to the United States without payment of tax.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms

Updated to: December 30, 2005

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TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

subpart j - PRODUCTS COMING INTO THE UNITED STATES FROM THE VIRGIN ISLANDS

26.201c - Shipments of bulk distilled spirits to the United States without payment of tax.

Bulk distilled spirits may be brought into the United States from the Virgin Islands 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 Oa.

[T.D. ATF62, 44 FR 71715, Dec. 11, 1979]