Collapse to view only § 26.164a - Package gauge record.
- § 26.163 - General requirements.
- § 26.164 - Proprietors of taxpaid premises.
- § 26.164a - Package gauge record.
- § 26.165 - Certificate of effective tax rate computation.
§ 26.163 - General requirements.
Except as provided in § 26.164, every person, other than a tourist, bringing liquor into the United States from Puerto Rico shall keep records and render reports of the physical receipt and disposition of such liquors in accordance with part 31
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1 (“Alcohol Beverage Dealers”)
§ 26.164 - Proprietors of taxpaid premises.
Transactions involving the bringing of liquors into the United States from Puerto Rico by proprietors of distilled spirits plants in the United States qualified under the provisions of this chapter shall be recorded and reported in accordance with the regulations governing the operations of such premises in the United States.
§ 26.164a - Package gauge record.
When required in this part, with respect to Puerto Rican spirits, a package gauge record shall be prepared to show:
(a) The date prepared;
(b) The related transaction form and its serial number;
(c) The producer or rectifier (processor) of the spirits, and his name, address, and plant registration number; and
(d) For each package, the:
(1) Package identification or serial number;
(2) Kind of spirits;
(3) Gross weight;
(4) Tare;
(5) Net weight;
(6) Proof gallons; and
(7) Proof.
§ 26.165 - Certificate of effective tax rate computation.
(a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible flavors are to be tax determined for shipment to the United States or are to be shipped to the United States without payment of tax for transfer from customs custody to the bonded premises of a distilled spirits plant, the consignor shall prepare a certificate of effective tax rate computation showing the:
(1) The serial number of TTB Form 5110.31 or 5110.51;
(2) Elements necessary to compute the effective tax rate in accordance with § 26.79a as follows—
(i) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors);
(ii) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and
(iii) Proof gallons of distilled spirits derived from each eligible flavor;
(3) Date of the statement of eligibility for each eligible flavor (see § 26.50a).
(4) Effective tax rate applied to the product.
(5) Signature and title of the consignor.
(b) If the spirits are tax determined for shipment to the United States, the proprietor shall retain the certificate for a period of not less than three years after the last tax determination to which the certificate is applicable. If the spirits are shipped to the United States for transfer from customs custody to the bonded premises of a distilled spirits plant, the proprietor shall forward the original to the consignee distilled spirits plant in the United States and retain a copy for his files.