[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: 27CFR27.49]

[Page 746]
 
            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. 27.49  Commercial samples of alcoholic beverages.

    Samples of distilled spirits, beer, and wine, to be used in the 
United States by persons importing alcoholic beverages in commercial 
quantities, are, subject to the limitations in this section, exempt from 
the payment of any internal revenue tax imposed on, or by reason of, 
importation. This exemption applies only to samples to be used for 
soliciting orders for products of foreign countries. In no case shall 
this exemption apply to more than one sample of each alcoholic beverage 
product admitted during any calendar quarter for the use of each such 
person. No sample of beer shall contain more than 8 ounces, no sample of 
wine shall contain more than 4 ounces, and no sample of distilled 
spirits shall contain more than 2 ounces.

(76 Stat. 72; 19 U.S.C. 1202)

[T.D. 6300, 23 FR 5168, July 8, 1958; T.D. ATF-2, 37 FR 22740, Oct. 21, 
1972. Redesignated at 40 FR 16835, Apr. 15, 1975]