[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: 27CFR27.45]

[Page 744]
 
            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 D_Tax On Imported Distilled Spirits, Wines, and Beer
 
Sec. 27.45  Rate of tax.

    A tax is imposed by 26 U.S.C. 5051, on all beer imported into the 
United States, at the rate prescribed in such section, for every barrel 
containing not more than 31 gallons, and at a like rate for any other 
quantity or for fractional parts of a barrel. The tax on beer shall be 
determined at the time of importation, or, if entered into customs 
custody, at the time of removal from such custody.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended 
(26 U.S.C. 5051, 5054))

[T.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55853, Sept. 28, 1979]