[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR26.36c]

[Page 732-733]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of 
 
   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

[[Page 733]]

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]