Subpart A - Scope of Regulations

§ 250.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

§ 250.2 - Forms prescribed.

Subpart B - Definitions

§ 250.11 - Meaning of terms.

Subpart D - Formulas for Products From Puerto Rico

§ 250.50 - Formulas for liquors.

§ 250.51 - Formulas for articles, eligible articles and products manufactured with denatured spirits.

§ 250.52 - Still wines containing carbon dioxide.

§ 250.53 - Changes of formulas.

§ 250.54 - Filing and disposition of formulas.

§ 250.55 - Previously approved formulas.

§ 250.50a - Verification of eligible flavors.

Subpart E - Taxpayment of Liquors and Articles in Puerto Rico

Permit to Ship Liquors and Articles

§ 250.114 - Permit to ship required.

§ 250.115 - Application, Form 487B.

§ 250.116 - Issuance of permit, Form 487B, and customs inspection.

Termination of Bonds

§ 250.71 - Termination of bonds.

§ 250.72 - Application of surety for relief from bond.

§ 250.73 - Relief of surety from bond.

§ 250.74 - Release of pledged securities.

§ 250.75 - Form 1490, Notice of Termination of Bond.

Wine

§ 250.92 - Subject to tax.

§ 250.93 - Application and permit, Form 2900.

§ 250.94 - Computation of tax.

§ 250.95 - Deferred payment of tax—release of wine.

§ 250.96 - Prepayment of tax—release of wine.

§ 250.97 - Marking containers of wine.

§ 250.96a - [Reserved]

§ 250.96b - Permit to ship.

Distilled Spirits

§ 250.77 - Subject to tax.

§ 250.78 - Application and permit, ATF Form 5110.51.

§ 250.79 - Inspection or gauge and computation of tax.

§ 250.80 - Deferred payment of tax—release of spirits.

§ 250.81 - Prepayment of tax and release of spirits.

§ 250.82 - Permit to ship.

§ 250.79a - Computation of effective tax rate.

Packages of Distilled Spirits

§ 250.86 - Authority for shipment.

§ 250.87 - Evidence of taxpayment.

Bonds

§ 250.61 - General.

§ 250.62 - Corporate surety.

§ 250.63 - Deposit of securities in lieu of corporate surety.

§ 250.64 - Consents of surety.

§ 250.65 - Authority to approve bonds and consents of surety.

§ 250.66 - Bond, ATF Form 5110.50—Distilled spirits.

§ 250.67 - Bond, Form 2897—Wine.

§ 250.68 - Bond, Form 2898—Beer.

§ 250.69 - Strengthening bonds.

§ 250.70 - New or superseding bonds.

§ 250.70a - Notice of approval of bonds.

§ 250.62a - Filing of powers of attorney.

§ 250.62b - Execution of powers of attorney.

§ 250.68a - Bond account.

Beer

§ 250.101 - Subject to tax.

§ 250.102 - Application and permit, Form 2900.

§ 250.103 - Computation of tax.

§ 250.104 - Deferred payment of tax—release of beer.

§ 250.105 - Prepayment of tax—release of beer.

§ 250.106 - Marking containers of beer.

§ 250.105a - Permit to ship.

Procedure at Port of Arrival

§ 250.117 - Action by carrier.

§ 250.118 - Inspection by district director of customs at port of arrival.

§ 250.119 - Disposition of forms by district director of customs.

Articles

§ 250.107 - Taxable status.

§ 250.108 - Application for permit, ATF Form 5110.51 and/or Form 2900.

§ 250.109 - Taxpayment.

§ 250.110 - Release of articles or liquors.

Permits Required

§ 250.76 - Insular permits.

Payment of Tax by Return

§ 250.111 - General.

§ 250.112 - Returns for semimonthly periods.

§ 250.113 - Returns for prepayment of taxes.

§ 250.112a - Payment of tax by electronic fund transfer.

Subpart F - Liquors and Articles Purchased by Tourists in Puerto Rico

§ 250.125 - Taxable.

§ 250.126 - Taxpayment in Puerto Rico.

§ 250.128 - Taxpayment at port of arrival.

Subpart G - Closures for Distilled Spirits From Puerto Rico

§ 250.135 - Containers of distilled spirits to bear closures.

§ 250.136 - Affixing closures.

Subpart H - Records and Reports of Liquors From Puerto Rico

§ 250.163 - General requirements.

§ 250.164 - Proprietors of taxpaid premises.

§ 250.165 - Certificate of effective tax rate computation.

§ 250.164a - Package gauge record.

Subpart I - Claims for Drawback on Eligible Articles From Puerto Rico

§ 250.170 - Drawback of tax.

§ 250.171 - Special tax.

§ 250.172 - Bonds.

§ 250.173 - Claims for drawback.

§ 250.174 - Records.

Subpart J - Products Coming Into the United States From the Virgin Islands

§ 250.200 - Taxable status.

§ 250.201 - Products exempt from tax.

§ 250.202 - Requirements of the Federal Alcohol Administration Act.

§ 250.203 - Containers of 1 gallon (3.785 liters) or less.

§ 250.204 - Regauge.

§ 250.205 - Certificate.

§ 250.206 - Marking packages and cases.

§ 250.207 - Destruction of marks and brands.

§ 250.209 - Samples.

Special (Occupational) Taxes

§ 250.210 - Liquor dealer's special taxes.

§ 250.211 - Warehouse receipts covering distilled spirits.

§ 250.201a - Production in the Virgin Islands for tax-free shipment to the United States.

§ 250.201b - [Reserved]

§ 250.201c - Shipments of bulk distilled spirits to the United States without payment of tax.

§ 250.203a - Containers in excess of 1 gallon (3.785 liters).

§ 250.204a - Verification of eligible wines and eligible flavors.

Subpart K - Formulas for Products From the Virgin Islands

§ 250.220 - Formulas for liquors.

§ 250.221 - Formulas for articles, eligible articles and products manufactured with denatured spirits.

§ 250.222 - Still wines containing carbon dioxide.

§ 250.223 - Changes of formulas.

§ 250.224 - Filing and disposition of formulas.

§ 250.225 - Previously approved formulas.

Subpart L - Closures for Distilled Spirits From the Virgin Islands

General

§ 250.230 - Containers of distilled spirits to bear closures.

§ 250.231 - Affixing closures.

Subpart M - Procedure at Port of Entry From the Virgin Islands

§ 250.260 - Certificate.

§ 250.261 - Action by district director of customs.

§ 250.262 - Determination of tax on distilled spirits.

§ 250.263 - Determination of tax on beer.

§ 250.264 - Determination of tax on wine.

§ 250.265 - Determination of tax on articles.

§ 250.266 - Tax payment.

§ 250.267 - Payment of tax by electronic fund transfer.

§ 250.262a - Computation of effective tax rate.

Subpart N - Records and Reports of Liquors From the Virgin Islands

Report of Disposition of Red Strip Stamps on Discontinuance of Business

§ 250.277 - Procedure.

Filing and Retention of Records and Reports

§ 250.275 - Filing.

§ 250.276 - Retention.

Record and Report of Liquors Brought Into the United States

§ 250.272 - General requirements.

§ 250.273 - Proprietors of taxpaid premises.

§ 250.273a - Transfer record.

§ 250.273b - Package gauge record.

Subpart O - Tax-Free Shipments to the United States From the Virgin Islands

§ 250.291 - General.

Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits

§ 250.295 - Marks on containers.

§ 250.296 - Record of shipment.

Arrival in the United States

§ 250.297 - General.

Shipment of Industrial Spirits and Specially Denatured Spirits

§ 250.292 - Copy of consignee's permit under part 20 or 22.

§ 250.293 - Marks on containers.

§ 250.294 - Record of shipment.

Subpart P - Requirements for Liquor Bottles

§ 250.311 - Scope of subpart.

§ 250.312 - Standards of fill.

§ 250.314 - Distinctive liquor bottles.

§ 250.315 - [Reserved]

§ 250.316 - Bottles not constituting approved containers.

§ 250.317 - Bottles to be used for display purposes.

§ 250.318 - Liquor bottles denied entry.

§ 250.319 - Used liquor bottles.

Subpart Q - Miscellaneous Provisions

§ 250.331 - Alternate methods or procedures.

Subpart Ca - Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands

§ 250.30 - Excise taxes.

§ 250.31 - Formula.

Subpart Cb - Products Coming Into the United States From Puerto Rico

§ 250.35 - Taxable status.

§ 250.36 - Products exempt from tax.

§ 250.37 - United States Bureau of Alcohol, Tobacco and Firearms office.

§ 250.38 - Containers of distilled spirits.

§ 250.39 - Labels.

§ 250.40 - Marking containers of distilled spirits.

§ 250.41 - Destruction of marks and brands.

§ 250.43 - Samples.

Special (Occupational) Taxes

§ 250.44 - Liquor dealer's special taxes.

§ 250.45 - Warehouse receipts covering distilled spirits.

§ 250.46 - Distilled spirits plant proprietor's special (occupational) tax.

§ 250.47 - Specially denatured spirits user's and dealer's special (occupational) taxes.

§ 250.36c - Shipments of bulk distilled spirits to the United States without payment of tax.

§§ 250.36a--250.36b - [Reserved]

Subpart Ia - Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico

§ 250.191 - Notice of shipment.

§ 250.192 - Samples and analysis.

§ 250.193 - Notification of tax liability.

§ 250.194 - Detention of articles.

Subpart Ib - Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to Internal Revenue Bond

§ 250.196 - General.

§ 250.197 - Furnishing formula to consignee.

§ 250.198 - [Reserved]

§ 250.199 - Application and permit to ship, ATF Form 5110.31.

§ 250.199a - Action by revenue agent.

§ 250.199b - Issuance and disposition of permit.

§ 250.199c - Action by carrier.

§ 250.199d - Customs inspection and release.

§ 250.199e - [Reserved]

§ 250.199f - Consignee premises.

Subpart Oa - Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to Internal Revenue Bond

§ 250.300 - General.

§ 250.301 - Preparation of transfer record.

§ 250.302 - Gauge and certification.

§ 250.303 - Customs inspection and release.

§ 250.304 - Bulk conveyances to be sealed.

§ 250.305 - Receipt by consignee.

Subpart Ob - Claims for Drawback on Eligible Articles From the Virgin Islands

§ 250.306 - Drawback of tax.

§ 250.307 - Special tax.

§ 250.308 - Bonds.

§ 250.309 - Claims for drawback.

§ 250.310 - Records.