Code of Federal Regulations · Section

§ 26.135 — Containers Of Distilled Spirits To Bear Closures

27 C.F.R. § 26.135

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Containers of 1 gallon (3.785 liters) or less of distilled spirits, upon which all Federal internal revenue taxes have been paid or deferred in Puerto Rico under provisions of this part, shall have closures or other devices affixed in accordance with the provisions of this part, prior to shipment to the United States.

27 C.F.R. § 26.136

Authorizing Statute

General
26 U.S.C. § 5301
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