---
kind: "section"
citation: "27 C.F.R. § 26.36c"
title: "27"
number: "26.36c"
heading: "Shipments of bulk distilled spirits to the United States without payment of tax."
url: "https://uscodex.org/cfr/27/26.36c"
---

# §26.36c. Shipments of bulk distilled spirits to the United States without payment of tax.


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](/cfr/27/part19.md) of this chapter. Such shipments are subject to the provisions of subpart Ib.


## Notes

### Amendments

[T.D. ATF-62, 44 FR 71709, Dec. 11, 1979]

### 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. ATF-62, 44 FR 71709, Dec. 11, 1979]