[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR27.1] [Page 738-740] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 27_IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents Subpart A_Scope of Regulations Sec. 27.1 Imported distilled spirits, wines, and beer. Subpart A_Scope of Regulations Sec. 27.1 Imported distilled spirits, wines, and beer. 27.2 Forms prescribed. 27.3 Delegations of the Director. Subpart B_Definitions 27.11 Meaning of terms. Subpart C_Special (Occupational) Taxes 27.30 Special (occupational) tax. 27.31 Warehouse receipts covering distilled spirits. Subpart D_Tax on Imported Distilled Spirits, Wines, and Beer Distilled Spirits 27.40 Distilled spirits. 27.41 Computation of effective tax rate. Wines 27.42 Wines. 27.42a Still wines containing carbon dioxide. Liqueurs, Cordials, and Other Compounds and Preparations 27.43 Liqueurs, cordials, and similar compounds. [[Page 739]] 27.44 Other compounds and preparations. Beer 27.45 Rate of tax. 27.46 Computation of tax. Collection of Internal Revenue Taxes 27.48 Imported distilled spirits, wines, and beer. 27.48a Payment of tax by electronic fund transfer. Exemption of Certain Samples From Internal Revenue Taxes 27.49 Commercial samples of alcoholic beverages. Subpart E_General Requirements Permit for Importation of Distilled Spirits, Wines and Beer 27.55 Federal Alcohol Administration Act permit. Packaging and Marking of Distilled Spirits 27.56 Distilled spirits containers of a capacity of not more than 1 gallon. 27.57 Containers in excess of 1 gallon. Labeling of Distilled Spirits 27.58 Containers of 1 gallon (3.785 liters) or less. Marking and Labeling of Wines and Beer 27.59 Wines. 27.60 Beer. Closures for Containers of Distilled Spirits 27.61 Containers of distilled spirits to bear closures. 27.62 Affixing closures. Exemptions 27.74 Exemption from requirements pertaining to marks, bottles, and labels. 27.75 Samples of distilled spirits, wine, and beer for quality control purposes. Wine and Flavors Content of Distilled Spirits 27.76 Approval and certification of wine and flavors content. 27.77 Standard effective tax rate. Subparts F-G [Reserved] Subpart H_Importation of Distilled Spirits in Bulk 27.120 Persons authorized to receive distilled spirits imported in bulk. 27.121 Containers. Subpart I_Importer's Records and Reports 27.130-27.132 [Reserved] Record and Report of Imported Liquors 27.133 General requirements. 27.134 Proprietors of qualified premises. Filing and Retention of Records and Reports 27.136 Filing. 27.137 Retention. Other Records 27.138 Transfer record. 27.139 Package gauge record. Subparts J-K [Reserved] Subpart L_Transfer of Distilled Spirits From Customs Custody to Bonded Premises of Distilled Spirits Plant 27.171 General provisions. 27.172 Preparation of transfer record and package gauge record. 27.173 Inspection and release. 27.174 Tank cars and tank trucks to be sealed. 27.175 Receipt by consignee. Subpart M_Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax For Use of the United States 27.181 General. 27.182 Application and permit, Form 5150.33. 27.183 Use of permit, Form 5150.33. 27.184 Entry documents. 27.185 Customs release. Subpart N_Requirements for Liquor Bottles 27.201 Scope of subpart. 27.202 Standards of fill. 27.204 Distinctive liquor bottles. 27.205 [Reserved] 27.206 Bottles not constituting approved containers. 27.207 Bottles to be used for display purposes. 27.208 Liquor bottles denied entry. 27.209 Used liquor bottles. Subpart O_Miscellaneous Provisions 27.221 Alternate methods or procedures. 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, 5111, 5112, 5114, 5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 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. [[Page 740]] 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. This part, ``Importation of Distilled Spirits, Wines, and Beer'', contains procedural and substantive requirements relative to the importation of distilled spirits, wines, and beer into the United States from foreign countries including special (occupational) and commodity taxes, permits, marking, branding, closing and labeling of containers and packages, and records and reports. Note: Distilled spirits, wines, and beer arriving in the United States from Puerto Rico and the Virgin Islands are governed by the provisions of part 26 of this chapter. [T.D. ATF-206, 50 FR 23955, June 7, 1985, as amended by T.D. ATF-459, 66 FR 38550, July 25, 2001]