---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part26/subpartOa"
level: "subpart"
label: "Subpart Oa"
heading: "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"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part26-subpartOa"
sections_count: 5
---

# 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

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

## Sections

- [§26.300. General provisions.](/cfr/27/26.300.md)
- [§26.301. Record of shipment.](/cfr/27/26.301.md)
- [§26.302-26.303. Reserved](/cfr/27/26.302-26.303.md)
- [§26.304. Bulk conveyances to be sealed.](/cfr/27/26.304.md)
- [§26.305. Receipt by consignee.](/cfr/27/26.305.md)