---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part26"
level: "part"
label: "Part 26"
heading: "Liquors and Articles from Puerto Rico and the Virgin Islands"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part26"
sections_count: 178
---

# Part 26 — Liquors and Articles from Puerto Rico and the Virgin Islands

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A — Alcohol

## Contents

- [Subpart A — Scope of Regulations](/cfr/27/chI-subchA-part26-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchA-part26-subpartB.md)
- [Subpart C — Subpart C [Reserved]](/cfr/27/chI-subchA-part26-subpartC.md)
- [Subpart Ca — Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands](/cfr/27/chI-subchA-part26-subpartCa.md)
- [Subpart Cb — Products Coming Into the United States From Puerto Rico](/cfr/27/chI-subchA-part26-subpartCb.md)
- [Subpart D — Formulas for Products From Puerto Rico](/cfr/27/chI-subchA-part26-subpartD.md)
- [Subpart E — Taxpayment of Liquors and Articles in Puerto Rico](/cfr/27/chI-subchA-part26-subpartE.md)
- [Subpart F — Liquors and Articles Purchased by Tourists in Puerto Rico](/cfr/27/chI-subchA-part26-subpartF.md)
- [Subpart G — Closures for Distilled Spirits From Puerto Rico](/cfr/27/chI-subchA-part26-subpartG.md)
- [Subpart H — Records and Reports of Liquors From Puerto Rico](/cfr/27/chI-subchA-part26-subpartH.md)
- [Subpart I — Claims for Drawback on Eligible Articles From Puerto Rico](/cfr/27/chI-subchA-part26-subpartI.md)
- [Subpart Ia — Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico](/cfr/27/chI-subchA-part26-subpartIa.md)
- [Subpart Ib — Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant](/cfr/27/chI-subchA-part26-subpartIb.md)
- [Subpart J — Products Coming Into the United States From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartJ.md)
- [Subpart K — Formulas for Products From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartK.md)
- [Subpart L — Closures for Distilled Spirits From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartL.md)
- [Subpart M — Procedure at Port of Entry From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartM.md)
- [Subpart N — Records and Reports of Liquors From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartN.md)
- [Subpart O — Tax-Free Shipments to the United States From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartO.md)
- [Subpart Oa — Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant](/cfr/27/chI-subchA-part26-subpartOa.md)
- [Subpart Ob — Claims for Drawback on Eligible Articles From the Virgin Islands](/cfr/27/chI-subchA-part26-subpartOb.md)
- [Subpart P — Requirements for Liquor Bottles](/cfr/27/chI-subchA-part26-subpartP.md)
- [Subpart Q — Miscellaneous Provisions](/cfr/27/chI-subchA-part26-subpartQ.md)