{"data":{"id":"us/27-cfr-26.125","jurisdiction":"us","citation":"27 CFR 26.125","heading":"Taxable.","body":"When liquors and articles subject to tax are brought into the United States by tourists, the tax thereon shall be paid as provided in this subpart.","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 F—Liquors and Articles Purchased by Tourists 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":"581be2c82fe0439fed10a75d0ea43ffc1cc2a19b52e99b77c9e63bb289b88733","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.119","next":"us/27-cfr-26.126"},"notice":"GroundRules: Original legal text. Not legal advice."}