StacksVerified U.S. regulatory reference

27 CFR §26.273a

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
  1. (a)Distilled spirits. The transfer record for Virgin Islands spirits prescribed in § 26.301 shall show the:
    1. (1)Date prepared;
    2. (2)Serial number of the transfer record, beginning with “1” each January 1;
    3. (3)Name of the proprietor and TTB-issued IRC registry number of the plant to which consigned;
    4. (4)Name and address of the consignor;
    5. (5)Kind of spirits;
    6. (6)Name of the producer;
    7. (7)Age (in years, months and days) of the spirits;
    8. (8)Proof of the spirits;
    9. (9)Type and serial number of containers;
    10. (10)Proof gallons of spirits in the shipment; and
    11. (11)The customs entry number and amount of duty paid.
  2. (b)Natural wine. The transfer record prescribed in § 26.301 must identify the importer and show the following:
    1. (1)The date prepared;
    2. (2)The name and address of the bonded wine cellar receiving the wine from customs custody;
    3. (3)The TTB-issued IRC registry number of the bonded wine cellar receiving the wine from customs custody;
    4. (4)The number of containers transferred and quantity of wine in each container;
    5. (5)The country of origin of the wine;
    6. (6)The customs entry number and amount of duty paid;
    7. (7)The kind of wine; and
    8. (8)The producer.
  3. (c)Beer. The transfer record prescribed in § 26.301 must identify the importer and show the following:
    1. (1)The date prepared;
    2. (2)The name and address of the brewery receiving the beer from customs custody;
    3. (3)The TTB-issued IRC registry number of the brewery receiving the beer from customs custody;
    4. (4)The number of containers transferred and quantity of beer in each container;
    5. (5)The country of origin of the beer;
    6. (6)The customs entry number and amount of duty paid;
    7. (7)The kind of beer; and
    8. (8)The brewer.