Code of Federal Regulations · Section
§ 26.199 — Application And Permit To Ship, Ttb Form 5110.31
27 C.F.R. § 26.199
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Before spirits of Puerto Rican manufacture may be shipped to the United States without payment of tax for withdrawal from customs custody and transfer to the bonded premises of a distilled spirits plant, an application by the consignor on TTB Form 5110.31 for permit to ship must be approved by the Secretary. All copies of the application (original and five copies) shall be delivered to the revenue agent.
Authorizing Statute
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Imported distilled spirits26 U.S.C. § 5232
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203