§ 26.201c - Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.

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- 2016-29201. Final rule; Treasury decision. 2016-29201. Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes and Facilitate Use of the International Trade Data System
- 2016-14359. Notice of proposed rulemaking. 2016-14359. Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes, and Facilitate Use of the International Trade Data System

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§ 26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.

Distilled spirits, natural wine, and beer may be brought into the United States from the Virgin Islands in bulk containers without payment of tax for transfer in bond from customs custody to the bonded premises of a distilled spirits plant in the case of distilled spirits, a bonded wine cellar in the case of natural wine, or a brewery in the case of beer. Such shipments are subject to the provisions of subpart Oa of this part.

[T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]

                    
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§ 26.201c - Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.

§ 26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.