{"data":{"id":"us/27-cfr-26.86","jurisdiction":"us","citation":"27 CFR 26.86","heading":"Authority for shipment.","body":"Where distilled spirits of Puerto Rican manufacture are to be shipped to the United States in containers having a capacity of more than one gallon, the laws and regulations of the Commonwealth of Puerto Rico require that prior approval for such shipment be obtained from the Secretary.","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":"652113a0553ad8b16b9566ca66abe4e3e5e65c503742b297c4c90a8c2aca3d16","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.82","next":"us/27-cfr-26.87"},"notice":"GroundRules: Original legal text. Not legal advice."}