[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR27.134] [Page 725-726] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents Subpart I--Importer's Records and Reports Sec. 27.134 Proprietors of qualified premises. Importing operations conducted by proprietors of premises qualified under the provisions of this chapter shall be recorded and reported in accordance [[Page 726]] with the regulations governing the operations of each such premises. (72 Stat. 1342, 1361, 1395; 26 U.S.C. 5114, 5207, 5555) [T.D. 6388, 24 FR 4824, June 12, 1959, as amended by T.D. 6477, 25 FR 6207, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] Filing and Retention of Records and Reports