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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 27 - Importation of Distilled Spirits, Wines, and Beer |
| Subpart A - Scope of Regulations |
| § 27.1 - Imported distilled spirits, wines, and beer. |
| § 27.2 - Forms prescribed. |
| § 27.3 - Delegations of the Administrator. |
| Subpart B - Definitions |
| § 27.11 - Meaning of terms. |
| Subpart C - Dealer Registration and Recordkeeping |
| § 27.30 - Dealer registration and recordkeeping. |
| § 27.31 - Warehouse receipts covering distilled spirits. |
| Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer |
| Beer |
| § 27.45 - Rate of tax. |
| § 27.46 - Computation of tax. |
| Liqueurs, Cordials, and Other Compounds and Preparations |
| § 27.43 - Liqueurs, cordials, and similar compounds. |
| § 27.44 - Other compounds and preparations. |
| Distilled Spirits |
| § 27.40 - Distilled spirits. |
| § 27.41 - Computation of effective tax rate. |
| Collection of Internal Revenue Taxes |
| § 27.48 - Imported distilled spirits, wines, and beer. |
| § 27.48a - Payment of tax by electronic fund transfer. |
| Wines |
| § 27.42 - Wines. |
| § 27.42a - Still wines containing carbon dioxide. |
| Exemption of Certain Samples from Internal Revenue Taxes |
| § 27.49 - Commercial samples of alcoholic beverages. |
| Subpart E - General Requirements |
| Permit for Importation of Distilled Spirits, Wines and Beer |
| Exemptions |
| § 27.74 - Exemption from requirements pertaining to marks, bottles, and labels. |
| § 27.75 - Samples of distilled spirits, wine, and beer for quality control purposes. |
| Marking and Labeling of Wines and Beer |
| § 27.59 - Wines. |
| § 27.60 - Beer. |
| Federal Alcohol Administration Act Requirements for Importation of Distilled Spirits, Wines, and Malt Beverages |
| § 27.55 - Requirements of the Federal Alcohol Administration Act. |
| Labeling of Distilled Spirits |
| § 27.58 - Containers of 1 gallon (3.785 liters) or less. |
| Packaging and Marking of Distilled Spirits |
| § 27.56 - Distilled spirits containers of a capacity of not more than 1 gallon. |
| § 27.57 - Containers in excess of 1 gallon. |
| Wine and Flavors Content of Distilled Spirits |
| § 27.76 - Approval and certification of wine and flavors content. |
| § 27.77 - Standard effective tax rate. |
| Closures for Containers of Distilled Spirits |
| § 27.61 - Containers of distilled spirits to bear closures. |
| § 27.62 - Affixing closures. |
| Subparts F--G - XXX |
| Subpart H - Importation of Distilled Spirits In Bulk |
| § 27.120 - Persons authorized to receive distilled spirits imported in bulk. |
| § 27.121 - Containers. |
| Subpart I - Importer's Records and Reports |
| §§ 27.130--27.132 - [Reserved] |
| Record and Report of Imported Liquors |
| § 27.133 - General requirements. |
| § 27.134 - Proprietors of qualified premises. |
| Other Records |
| § 27.138 - Transfer record. |
| § 27.139 - Package gauge record. |
| § 27.140 - Certification requirements for wine. |
| Filing and Retention of Records and Reports |
| § 27.136 - Filing. |
| § 27.137 - Retention. |
| Subparts J--K - XXX |
| Subpart L - Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries |
| § 27.171 - General provisions. |
| § 27.172 - Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax. |
| § 27.173 - [Reserved] |
| § 27.174 - Tank cars and tank trucks to be sealed. |
| § 27.175 - Receipt of distilled spirits by consignee. |
| Subpart M - Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States |
| § 27.181 - General. |
| § 27.182 - Application and permit, Form 5150.33. |
| § 27.183 - Use of Government agency permit, Form 5150.33. |
| § 27.184 - Information required for entry. |
| § 27.185 - Customs release. |
| Subpart N - Requirements for Liquor Bottles |
| § 27.201 - Scope of subpart. |
| § 27.202 - Standards of fill. |
| § 27.204 - Distinctive liquor bottles. |
| § 27.205 - [Reserved] |
| § 27.206 - Bottles not constituting approved containers. |
| § 27.207 - Bottles to be used for display purposes. |
| § 27.208 - Liquor bottles not eligible for release from customs custody. |
| § 27.209 - Used liquor bottles. |
| Subpart O - Miscellaneous Provisions |
| § 27.221 - Alternate methods or procedures. |
| § 27.222 - Importation of denatured spirits and fuel alcohol. |
| §§ 27.223--27.249 - [Reserved] |
| Subpart P - Craft Beverage Modernization Act Import Refund Claims |
| § 27.250 - Scope. |
| § 27.252 - Meaning of terms. |
| § 27.254 - Registration of foreign producer. |
| § 27.256 - Foreign producer ownership information. |
| § 27.258 - Changes to foreign producer registration. |
| § 27.260 - Persons authorized to act on behalf of foreign producer. |
| § 27.262 - Foreign producer's assignment of CBMA tax benefits. |
| § 27.264 - CBMA import refund claim submission. |
| § 27.266 - Importer reference number. |
| § 27.268 - Revocation of eligibility for CBMA tax benefits. |
| § 24.331 - Wine eligible for the hard cider tax rate. |
| § 24.332 - Hard cider materials. |