Code of Federal Regulations · Section

§ 26.36c — c Shipments Of Bulk Distilled Spirits To The United States Without Payment Of Tax

27 C.F.R. § 26.36c

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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 premises of a distilled spirits plant qualified under part 19 of this chapter. Such shipments are subject to the provisions of subpart Ib.

27 C.F.R. § 26.36a-26.36b 27 C.F.R. § 26.46-26.47

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203