Code of Federal Regulations > Title 27 > Chapter I > Part 26 - PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 31, 2025

Subpart A [§ 26.1 - § 26.3] - Subpart A—Scope of Regulations

Subpart B [§ 26.11 - § 26.11] - Subpart B—Definitions

Subpart C - Subpart C [Reserved]

Subpart Ca [§ 26.30 - § 26.31] - Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands

Subpart Cb [§ 26.35 - § 26.47] - Subpart Cb—Products Coming Into the United States From Puerto Rico

Subpart D [§ 26.50 - § 26.55] - Subpart D—Formulas for Products From Puerto Rico

Subpart E [§ 26.61 - § 26.119] - Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

Subpart F [§ 26.125 - § 26.128] - Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico

Subpart G [§ 26.135 - § 26.136] - Subpart G—Closures for Distilled Spirits From Puerto Rico

Subpart H [§ 26.163 - § 26.165] - Subpart H—Records and Reports of Liquors From Puerto Rico

Subpart I [§ 26.170 - § 26.174] - Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico

Subpart Ia [§ 26.191 - § 26.194] - Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico

Subpart Ib [§ 26.196 - § 26.199f] - Subpart Ib—Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

Subpart J [§ 26.200 - § 26.211] - Subpart J—Products Coming Into the United States From the Virgin Islands

Subpart K [§ 26.220 - § 26.225] - Subpart K—Formulas for Products From the Virgin Islands

Subpart L [§ 26.230 - § 26.231] - Subpart L—Closures for Distilled Spirits From the Virgin Islands

Subpart M [§ 26.260 - § 26.267] - Subpart M—Procedure at Port of Entry From the Virgin Islands

Subpart N [§ 26.272 - § 26.277] - Subpart N—Records and Reports of Liquors From the Virgin Islands

Subpart O [§ 26.291 - § 26.296] - Subpart O—Tax-Free Shipments to the United States From the Virgin Islands

Subpart Oa [§ 26.300 - § 26.305] - Subpart Oa—Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

Subpart Ob [§ 26.306 - § 26.310] - Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands

Subpart P [§ 26.311 - § 26.319] - Subpart P—Requirements for Liquor Bottles

Subpart Q [§ 26.331 - § 26.331] - Subpart Q—Miscellaneous Provisions