Code of Federal Regulations > Title 27 > Chapter I > Part 27 - PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 27.1 - § 27.3] - Subpart A—Scope of Regulations

Subpart B [§ 27.11 - § 27.11] -

Subpart C [§ 27.30 - § 27.31] - Subpart C—Dealer Registration and Recordkeeping

Subpart D [§ 27.40 - § 27.49] - Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer

Subpart E [§ 27.55 - § 27.77] - Subpart E—General Requirements

Subpart F - Subparts F-G [Reserved]

Subpart H [§ 27.120 - § 27.121] - Subpart H—Importation of Distilled Spirits In Bulk

Subpart I [§ 27.130 - § 27.140] - Subpart I—Importer's Records and Reports

Subpart J - Subparts J-K [Reserved]

Subpart L [§ 27.171 - § 27.175] - Subpart L—Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries

Subpart M [§ 27.181 - § 27.184] - Subpart M—Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States

Subpart N [§ 27.201 - § 27.209] - Subpart N—Requirements for Liquor Bottles

Subpart O [§ 27.221 - § 27.249] - Subpart O—Miscellaneous Provisions

Subpart P [§ 27.250 - § 27.268] - Subpart P—Craft Beverage Modernization Act Import Refund Claims