---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part26/subpartOb"
level: "subpart"
label: "Subpart Ob"
heading: "Claims for Drawback on Eligible Articles From the Virgin Islands"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part26-subpartOb"
sections_count: 5
---

# Subpart Ob — Claims for Drawback on Eligible Articles From 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 › Part 26 — Liquors and Articles from Puerto Rico and the Virgin Islands

## Sections

- [§26.306. Drawback of tax.](/cfr/27/26.306.md)
- [§26.307. Claimant registration.](/cfr/27/26.307.md)
- [§26.308. Bonds.](/cfr/27/26.308.md)
- [§26.309. Claims for drawback.](/cfr/27/26.309.md)
- [§26.310. Records.](/cfr/27/26.310.md)