---
kind: "section"
citation: "27 C.F.R. § 27.266"
title: "27"
number: "27.266"
heading: "Importer reference number."
url: "https://uscodex.org/cfr/27/27.266"
---

# §27.266. Importer reference number.


An importer who does not have and is not required to obtain an FAA Act basic permit must request and receive a reference number from the appropriate TTB officer before receiving assignments of CBMA tax benefits from foreign producers under [§ 27.262](/cfr/27/27.262.md). The importer must provide this reference number to any foreign producers that will assign CBMA tax benefits to the importer.


## Notes

### Source

Source: T.D. TTB-186, 87 FR 58032, Sept. 23, 2022, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6038E, 6065, 6109, 6302, 7805.

### Source

Source: 20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.