---
kind: "section"
citation: "27 C.F.R. § 5.191"
title: "27"
number: "5.191"
heading: "Application."
url: "https://uscodex.org/cfr/27/5.191"
---

# §5.191. Application.


The requirements of this subpart apply to the following persons:

- (a) Proprietors of distilled spirits plants qualified as processors under [part 19](/cfr/27/part19.md) of this chapter;
- (b) Persons in the Commonwealth of Puerto Rico who manufacture distilled spirits products for shipment to the United States. However, the filing of a formula for approval by TTB is only required for those products that will be shipped to the United States; and
- (c) **Persons who ship Virgin Islands distilled spirits products into the United States.**

## Notes

### Authority

Authority: 26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.

### Source

Source: T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted.
