Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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. |