---
kind: "range"
citation: "27 C.F.R. §§ 26.292–26.294"
title: "27"
from: "26.292"
to: "26.294"
count: 3
url: "https://uscodex.org/cfr/27/26.292..26.294"
---

# §26.292. Consignee permit number.


If filing electronically, the importer must file with U.S. Customs and Border Protection the number associated with the consignee's permit issued under [part 20](/cfr/27/part20.md) of this chapter (for shipments of specially denatured spirits) or [part 22](/cfr/27/part22.md) of this chapter (for shipments of industrial spirits), along with the customs entry. If not filing electronically, the importer must make the permit available to the appropriate TTB officer or a customs officer upon request.


# §26.293. Marks on containers.

- (a) **Industrial spirits.** The shipper shall mark or label each immediate container of industrial spirits with the following information:
  - (1) The name or trade name of the distiller or shipper;
  - (2) The words “Virgin Islands Industrial Spirits”;
  - (3) A package identification number as required by [subpart S of part 19](/cfr/27/part19-subpartS.md) of this chapter;
  - (4) The date filled;
  - (5) Proof; and
  - (6) **Quantity in proof gallons.**
- (b) **Specially denatured spirits.** The shipper shall mark or label each immediate container of specially denatured spirits with the following information:
  - (1) Quantity, in gallons, or in liters and gallons;
  - (2) A serial number or package identification number;
  - (3) Name and address of shipper;
  - (4) The words “Virgin Islands Specially Denatured Alcohol” or “Virgin Islands Specially Denatured Rum,” as appropriate;
  - (5) Formula number prescribed by [part 21](/cfr/27/part21.md) of this chapter;
  - (6) Proof, if the spirits were denatured at other than 190 proof;
  - (7) Denaturants used, if spirits were denatured under an approved formula authorizing a choice of denaturants; and
  - (8) **Quantity of denaturant used, if the approved formula authorizes a choice of quantities of denaturants.**

# §26.294. Record of shipment.

- (a) **Filing information with U.S. Customs and Border Protection.** Each person bringing industrial spirits or specially denatured spirits into the United States from the Virgin Islands, who files electronically, must file with U.S. Customs and Border Protection (CBP) the information specified in this paragraph, with the entry or entry summary, as appropriate. Any information required by this paragraph that is also required by, and filed with, CBP as part of the entry or entry summary for purposes of meeting CBP requirements will satisfy the requirements of this paragraph. In addition to the consignee's permit number or a copy of the consignee's permit as required by [§ 26.292](/cfr/27/26.292.md), the following information is required:
  - (1) The name and address of the consignee;
  - (2) The name and address of the consignor; and
  - (3) **The total quantity shipped.**
- (b) **Maintaining the record of shipment.** For each shipment of industrial spirits or specially denatured spirits from the Virgin Islands to the United States, the importer shall possess and maintain a record of shipment. The record of shipment shall consist of an invoice, bill of lading, or similar document that shows the information required in [paragraph (a)](#a) of this section, as well as the following:
  - (1) For each formula of specially denatured spirits, the formula number prescribed by [part 21](/cfr/27/part21.md) of this chapter;
  - (2) For each formula of specially denatured spirits, the total quantity in liters or gallons and the serial numbers or package identification numbers of containers; and
  - (3) For industrial spirits, the total quantity in proof liters or proof gallons and the package identification numbers of containers.
- (c) **Retaining records and making them available upon request.** The person bringing industrial spirits or specially denatured spirits into the United States from the Virgin Islands must maintain records to substantiate the information required under [paragraph (a)](#a) of this section, and any information provided to CBP to meet CBP requirements, in accordance with the record retention requirements of [§ 26.276](/cfr/27/26.276.md). Such records also must be made available upon request of the appropriate TTB officer or a customs officer.