27 C.F.R. PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart A--SCOPE OF REGULATIONS
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| Imported distilled spirits, wines, and beer.
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
Subpart C--SPECIAL (OCCUPATIONAL) TAXES
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| Special (occupational) tax.
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| Warehouse receipts covering distilled spirits.
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Subpart D--TAX ON IMPORTED DISTILLED SPIRITS, WINES, AND BEER
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| Computation of effective tax rate.
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| Still wines containing carbon dioxide.
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| Liqueurs, cordials, and similar compounds.
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| Other compounds and preparations.
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| Imported distilled spirits, wines, and beer.
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| Payment of tax by electronic fund transfer.
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| Commercial samples of alcoholic beverages.
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Subpart E--GENERAL REQUIREMENTS
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| Federal Alcohol Administration Act permit.
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| Distilled spirits containers of a capacity of not more than 1 gallon.
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| Containers in excess of 1 gallon.
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| Containers of 1 gallon (3.785 liters) or less.
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| Containers of distilled spirits to bear closures.
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| Exemption from requirements pertaining to marks, bottles, and labels.
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| Samples of distilled spirits, wine, and beer for quality control purposes.
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| Approval and certification of wine and flavors content.
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| Standard effective tax rate.
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Subparts F-G--[RESERVED]
Subpart H--IMPORTATION OF DISTILLED SPIRITS IN BULK
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| Persons authorized to receive distilled spirits imported in bulk.
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Subpart I--IMPORTER'S RECORDS AND REPORTS
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| Proprietors of qualified premises.
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| Certification requirements for wine.
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Subparts J-K--[RESERVED]
Subpart L--TRANSFER OF DISTILLED SPIRITS FROM CUSTOMS CUSTODY TO BONDED PREMISES OF DISTILLED SPIRITS PLANT
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| Preparation of transfer record and package gauge record.
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| Tank cars and tank trucks to be sealed.
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Subpart M--WITHDRAWAL OF IMPORTED DISTILLED SPIRITS FROM CUSTOMS CUSTODY FREE OF TAX FOR USE OF THE UNITED STATES
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| Application and permit, Form 5150.33.
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| Use of permit, Form 5150.33.
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Subpart N--REQUIREMENTS FOR LIQUOR BOTTLES
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| Distinctive liquor bottles.
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| Bottles not constituting approved containers.
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| Bottles to be used for display purposes.
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| Liquor bottles denied entry.
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Subpart O--MISCELLANEOUS PROVISIONS
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| Alternate methods or procedures.
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