The district director of customs shall inspect each shipment of industrial spirits, specially denatured spirits, completely denatured alcohol, and products made with denatured spirits coming into the United States from the Virgin Islands. If the shipment complies with the requirements of this part, the products may be released free of tax.
Subpart Oa_Shipment of Bulk Distilled Spirits From the Virgin Islands,
Without Payment of Tax, for Transfer From Customs Custody to Internal
Revenue Bond
Authority: Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232).
Source: T.D. ATF-62, 44 FR 71717, Dec. 11, 1979, unless otherwise noted.