Part 251 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER  


Subpart A - Scope of Regulations
§ 251.1 - Imported distilled spirits, wines, and beer.
§ 251.2 - Forms prescribed.
§ 251.3 - Delegations of the Director.
Subpart B - Definitions
§ 251.11 - Meaning of terms.
Subpart C - Special (Occupational) Taxes
§ 251.30 - Special (occupational) tax.
§ 251.31 - Warehouse receipts covering distilled spirits.
Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer
Liqueurs, Cordials, and Other Compounds and Preparations
§ 251.43 - Liqueurs, cordials, and similar compounds.
§ 251.44 - Other compounds and preparations.
Beer
§ 251.45 - Rate of tax.
§ 251.46 - Computation of tax.
Exemption of Certain Samples From Internal Revenue Taxes
§ 251.49 - Commercial samples of alcoholic beverages.
Distilled Spirits and Perfumes
§ 251.40a - Computation of effective tax rate.
Collection of Internal Revenue Taxes
§ 251.48 - Imported distilled spirits, wines, and beer.
§ 251.48a - Payment of tax by electronic fund transfer.
Distilled Spirits
§ 251.40 - Distilled spirits.
§ 251.41 - Computation of effective tax rate.
Wines
§ 251.42 - Wines.
§ 251.42a - Still wines containing carbon dioxide.
Subpart E - General Requirements
Marking and Labeling of Wines and Beer
§ 251.59 - Wines.
§ 251.60 - Beer.
Wine and Flavors Content of Distilled Spirits
§ 251.76 - Approval and certification of wine and flavors content.
§ 251.77 - Standard effective tax rate.
Labeling of Distilled Spirits
§ 251.58 - Containers of 1 gallon (3.785 liters) or less.
Packaging and Marking of Distilled Spirits
§ 251.56 - Distilled spirits containers of a capacity of not more than 1 gallon.
§ 251.57 - Containers in excess of 1 gallon.
Closures for Containers of Distilled Spirits
§ 251.61 - Containers of distilled spirits to bear closures.
§ 251.62 - Affixing closures.
Permit for Importation of Distilled Spirits, Wines and Beer
§ 251.55 - Federal Alcohol Administration Act permit.
Exemptions
§ 251.74 - Exemption from requirements pertaining to marks, bottles, and labels.
§ 251.75 - Samples of distilled spirits, wine, and beer for quality control purposes.
Subpart H - Importation of Distilled Spirits In Bulk
§ 251.120 - Persons authorized to receive distilled spirits imported in bulk.
§ 251.121 - Containers.
Subpart I - Importer's Records and Reports
§§ 251.130--251.132 - [Reserved]
Other Records
§ 251.138 - Transfer record.
§ 251.139 - Package gauge record.
Filing and Retention of Records and Reports
§ 251.136 - Filing.
§ 251.137 - Retention.
Record and Report of Imported Liquors
§ 251.133 - General requirements.
§ 251.134 - Proprietors of qualified premises.
Subpart L - Transfer of Distilled Spirits From Customs Custody to Bonded Premises of Distilled Spirits Plant
§ 251.171 - General provisions.
§ 251.172 - Preparation of transfer record and package gauge record.
§ 251.173 - Inspection and release.
§ 251.174 - Tank cars and tank trucks to be sealed.
§ 251.175 - Receipt by consignee.
Subpart M - Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States
§ 251.181 - General.
§ 251.182 - Application and permit, Form 5150.33.
§ 251.183 - Use of permit, Form 5150.33.
§ 251.184 - Entry documents.
§ 251.185 - Customs release.
Subpart N - Requirements for Liquor Bottles
§ 251.201 - Scope of subpart.
§ 251.202 - Standards of fill.
§ 251.204 - Distinctive liquor bottles.
§ 251.205 - [Reserved]
§ 251.206 - Bottles not constituting approved containers.
§ 251.207 - Bottles to be used for display purposes.
§ 251.208 - Liquor bottles denied entry.
§ 251.209 - Used liquor bottles.
Subpart O - Miscellaneous Provisions
§ 251.221 - Alternate methods or procedures.