---
kind: "section"
citation: "27 C.F.R. § 26.291"
title: "27"
number: "26.291"
heading: "General."
url: "https://uscodex.org/cfr/27/26.291"
---

# §26.291. General.

- (a) Industrial spirits may be shipped into the United States to the holder of a permit under [part 22](/cfr/27/part22.md) of this chapter, in accordance with [§ 26.292 through 26.294](/cfr/27/26.292..26.294.md) and regulations issued by the Governor of the Virgin Islands.
- (b)
  - (1) Specially denatured spirits may be shipped into the United States to the holder of a permit under [part 20](/cfr/27/part20.md) of this chapter, in accordance with [§§ 26.292 through 26.294](/cfr/27/26.292..26.294.md) and regulations issued by the Governor of the Virgin Islands.
  - (2) Completely denatured alcohol may be shipped to anyone in the United States in accordance with [§§ 26.295 through 26.296](/cfr/27/26.295..26.296.md) and regulations issued by the Governor of the Virgin Islands.
  - (3) Denatured spirits shall be denatured in accordance with [part 21](/cfr/27/part21.md) of this chapter and regulations issued by the Governor of the Virgin Islands.
- (c) Products made with denatured spirits may be shipped to anyone in the United States in accordance with [§§ 26.295 through 26.296](/cfr/27/26.295..26.296.md) and regulations issued by the Governor of the Virgin Islands. These products are also subject to the requirements of [§ 26.221](/cfr/27/26.221.md) of this part.

## Notes

### Amendments

[20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]

### Source

Source: T.D. ATF-199, 50 FR 9199, Mar. 6, 1985, unless otherwise noted. Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### 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

[20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]