[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR26.36c]

[Page 664]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of Contents
 
   Subpart Cb--Products Coming Into the United States From Puerto Rico
 
Sec. 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.

[T.D. ATF-62, 44 FR 71709, Dec. 11, 1979. Redesignated by T.D. ATF-459, 
66 FR 38550, July 25, 2001]