[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: 27CFR26.50]

[Page 734-735]
 
            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 D_Formulas for Products From Puerto Rico
 
Sec.  26.50  Formulas for liquors.

    Source: 44 FR 71709, Dec. 11, 1979, unless otherwise noted.


    (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 TTB 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

[[Page 735]]

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 TTB 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 38551, July 25, 2001]