{"data":{"id":"us/27-cfr-17.5","jurisdiction":"us","citation":"27 CFR 17.5","heading":"Products manufactured in Puerto Rico or the Virgin Islands.","body":"For additional provisions regarding drawback on distilled spirits contained in medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume which are unfit for beverage purposes and which are brought into the United States from Puerto Rico or the U.S. Virgin Islands, see part 26, subparts I and Ob, of this chapter.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS","Subpart A—General Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d311ad8cd6e7e3af244c64e64eb9efebcdb9a4c7f9f467192deb16871f4ad36a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-17.4","next":"us/27-cfr-17.6"},"notice":"GroundRules: Original legal text. Not legal advice."}