---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part27"
level: "part"
label: "Part 27"
heading: "Importation of Distilled Spirits, Wines, and Beer"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part27"
sections_count: 69
---

# Part 27 — Importation of Distilled Spirits, Wines, and Beer

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-part27-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchA-part27-subpartB.md)
- [Subpart C — Dealer Registration and Recordkeeping](/cfr/27/chI-subchA-part27-subpartC.md)
- [Subpart D — Tax On Imported Distilled Spirits, Wines, and Beer](/cfr/27/chI-subchA-part27-subpartD.md)
- [Subpart E — General Requirements](/cfr/27/chI-subchA-part27-subpartE.md)
- [Subpart F-G — Subparts F-G [Reserved]](/cfr/27/chI-subchA-part27-subpartF-G.md)
- [Subpart H — Importation of Distilled Spirits In Bulk](/cfr/27/chI-subchA-part27-subpartH.md)
- [Subpart I — Importer's Records and Reports](/cfr/27/chI-subchA-part27-subpartI.md)
- [Subpart J-K — Subparts J-K [Reserved]](/cfr/27/chI-subchA-part27-subpartJ-K.md)
- [Subpart L — Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries](/cfr/27/chI-subchA-part27-subpartL.md)
- [Subpart M — Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States](/cfr/27/chI-subchA-part27-subpartM.md)
- [Subpart N — Requirements for Liquor Bottles](/cfr/27/chI-subchA-part27-subpartN.md)
- [Subpart O — Miscellaneous Provisions](/cfr/27/chI-subchA-part27-subpartO.md)
- [Subpart P — Craft Beverage Modernization Act Import Refund Claims](/cfr/27/chI-subchA-part27-subpartP.md)