U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
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All TitlesTitle 27Chapter IPart 26Subpart I - Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico
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Any person who brings eligible articles into the United States from Puerto Rico may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.
