27 CFR § 26.36c
Shipments of bulk distilled spirits to the United States without payment of tax
April 24, 2020
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.
[T.D. ATF-62, 44 FR 71709, Dec. 11, 1979]
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