GroundRules
27 CFR 27.266: Importer reference number.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—ALCOHOL
- PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
- Subpart P—Craft Beverage Modernization Act Import Refund Claims
An importer who does not have and is not required to obtain an FAA Act basic permit must request and receive a reference number from the appropriate TTB officer before receiving assignments of CBMA tax benefits from foreign producers under § 27.262. The importer must provide this reference number to any foreign producers that will assign CBMA tax benefits to the importer.
Collected 2026-08-27T02:25:11Z. Source file · JSON