27 CFR 26.128
§ 26.128 Taxpayment at port of arrival.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 26.128, § 26.128 Taxpayment at port of arrival, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117282
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Full text
If the internal revenue tax on liquors and articles is not paid in Puerto Rico, it shall be paid by the tourist at the port of arrival prior to release of the liquors or articles from customs custody. The tax may be paid to an appropriate TTB officer, and a TTB receipt obtained, or the tax may be paid to the director of customs, who will issue a customs receipt. If payment is to be made to an appropriate TTB officer, the director of customs will notify the appropriate TTB officer of the amount of tax due. On payment of the tax to the director of customs, or on submission of the TTB receipt for the tax, the director of customs will release the liquors or articles.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.