StacksVerified U.S. regulatory reference

27 CFR §26.36c

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax for transfer from customs custody to the bonded premises of a distilled spirits plant qualified under part 19 of this chapter. Such shipments are subject to the provisions of subpart Ib.