Code of Federal Regulations > Title 27 > Chapter I > Part 26 > Subpart J - Subpart J—Products Coming Into the United States From the Virgin Islands

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

DEALER REGISTRATION AND RECORDKEEPING

§ 26.210 - Liquor dealer registration and recordkeeping.

§ 26.211 - Warehouse receipts covering distilled spirits.

§ 26.200 - Taxable status.

§ 26.201 - Products exempt from tax.

§ 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

§ 26.201b - [Reserved]

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

§ 26.202 - Requirements of the Federal Alcohol Administration Act.

§ 26.203 - Containers of 1 gallon (3.785 liters) or less.

§ 26.203a - Containers in excess of 1 gallon (3.785 liters).

§ 26.204 - Regauge.

§ 26.204a - Verification of eligible wines and eligible flavors.

§ 26.205 - Certificate.

§ 26.206 - Marking packages and cases.

§ 26.207 - Destruction of marks and brands.

§ 26.208 - Craft Beverage Modernization Act Tax benefits.

§ 26.209 - Samples.