27 CFR § 26.203
Containers of 1 gallon (3.785 liters) or less
April 24, 2020
Containers of distilled spirits brought into the United States from the Virgin Islands, having a capacity of not more than 1 gallon (3.785 liters), shall conform to the requirements of subpart P of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374 (26 U.S.C. 5301))
[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]