---
kind: "section"
citation: "27 C.F.R. § 26.260"
title: "27"
number: "26.260"
heading: "Required information."
url: "https://uscodex.org/cfr/27/26.260"
---

# §26.260. Required information.


Persons (except tourists) bringing liquors from the Virgin Islands into the United States must file with U.S. Customs and Border Protection, at the time of filing the entry or entry summary, as appropriate, the information required under [§ 26.200](/cfr/27/26.200.md), in accordance with that section, and provide any information collected by any gauge under [§ 26.204](/cfr/27/26.204.md) and any information contained in the certificate described in [§ 26.205](/cfr/27/26.205.md), upon request, in accordance with the provisions of §§ [26.204](/cfr/27/26.204.md) and [26.205(c)](/cfr/27/26.205.md?p=c).


## Notes

### Amendments

[T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### Amendments

[T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]