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 E - Taxpayment of Liquors and Articles in Puerto Rico
  7. Topic - Packages of Distilled Spirits
  8. 27 CFR § 26.86
27 CFR § 26.86
Authority for shipment
April 24, 2020
CFR

Where distilled spirits of Puerto Rican manufacture are to be shipped to the United States in containers having a capacity of more than one gallon, the laws and regulations of the Commonwealth of Puerto Rico require that prior approval for such shipment be obtained from the Secretary.

[T.D. 6695, 28 FR 12933, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]

Next
§ 26.87 Evidence of taxpayment

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