Code of Federal Regulations · Section

§ 26.305 — Receipt By Consignee

27 C.F.R. § 26.305

View:

Proprietors of distilled spirits plants who receive Virgin Islands spirits under this subpart shall follow the requirements in 27 CFR part 19 for spirits received by transfer in bond. However, proprietors are not required to file application on TTB Form 5100.16 to receive Virgin Islands spirits from customs custody.

27 C.F.R. § 26.304 27 C.F.R. § 26.302-26.303

Authorizing Statute

Imported distilled spirits
26 U.S.C. § 5232
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