[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: 27CFR26.50]

[Page 666]
 
            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 D--Formulas for Products From Puerto Rico
 
Sec. 26.50  Formulas for liquors.

    Source: 44 FR 71709, Dec. 11, 1979, unless otherwise noted. 
Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.


    (a) Distilled spirits products. Except for products which are exempt 
from tax, as specified in Sec. 26.36, formulas are required by part 5 of 
this chapter for distilled spirits products shipped to the United States 
from Puerto Rico. If a formula is submitted to cover only the production 
of spirits which are to be transferred to the bonded premises of a DSP 
under 26 U.S.C. 5232, the formula shall include a statement to that 
effect. If any product contains liquors made outside of Puerto Rico, the 
country of origin for each such liquor shall be stated on the formula. 
These formulas shall be submitted on ATF Form 5110.38, in accordance 
with Sec. 26.54.
    (b) Wine. Persons in Puerto Rico who ship wine to the United States 
shall comply with the formula requirements of 27 CFR part 240. If any 
wine contains liquors made outside of Puerto Rico, the country of origin 
for each such liquor shall be stated on the formula. All formulas 
required by this paragraph shall be submitted on ATF Form 698 
Supplemental, in accordance with Sec. 26.54.

(Approved by the Office of Management and Budget under control number 
1512-0204)

[T.D. ATF-198, 50 FR 8549, Mar. 1, 1985. Redesignated and amended by 
T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]