[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: 27CFR26.76]

[Page 740]
 
            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 E_Taxpayment of Liquors and Articles in Puerto Rico
 
Sec.  26.76  Insular permits.

    Before liquors or articles of Puerto Rican manufacture may be 
shipped to the United States, an insular permit, TTB Form 5110.51 (for 
distilled spirits) or Form 2900 (for wine or beer), to compute the taxes 
imposed by 26 U.S.C. 7652(a), and to withdraw the products from the 
bonded establishment where they may be deposited, must be obtained from 
the Secretary, and such products may not be shipped to the United States 
until a permit to ship, on Form 487B, is applied for and obtained from 
the Secretary.

[T.D. 6551, 26 FR 1490, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 
15, 1975]

    Editorial Note: For Federal Register citations affecting Sec.  
26.76, see the List of CFR Sections Affected, which appears in the 
Finding Aids section of the printed volume and on GPO Access.

                            Distilled Spirits