1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
  6. Subpart Ob - Claims for Drawback on Eligible Articles From the Virgin Islands
  7. 27 CFR § 26.306
27 CFR § 26.306
Drawback of tax
April 24, 2020
CFR

Any person who brings eligible articles into the United States from the Virgin Islands may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.

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§ 26.307 Claimant registration

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