Code of Federal Regulations · Section

§ 26.306 — Drawback Of Tax

27 C.F.R. § 26.306

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Any person who brings eligible articles into the United States from the Virgin Islands may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.

27 C.F.R. § 26.307

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