{"data":{"id":"us/27-cfr-26.114","jurisdiction":"us","citation":"27 CFR 26.114","heading":"Permit to ship required.","body":"Before liquors and articles of Puerto Rican manufacture, upon which all internal revenue taxes have been paid or deferred as prescribed in this subpart, may be shipped to the United States, a permit to ship, form TTB F 5170.7, must be obtained from the Secretary as provided in §§ 26.115 and 26.116.","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 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS","Subpart E—Taxpayment of Liquors and Articles in Puerto Rico"],"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":"058b721c137bb303757933826fa203d20298de9b32a0c81c517286e491fb62a6","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.113","next":"us/27-cfr-26.115"},"notice":"GroundRules: Original legal text. Not legal advice."}