[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27.120]

[Page 749]
 
            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 H_Importation of Distilled Spirits In Bulk
 
Sec. 27.120  Persons authorized to receive distilled spirits imported 
in bulk.


    Distilled spirits imported in bulk (i.e., in containers having a 
capacity in excess of 1 gallon (3.785 liters)) may be entered into a 
class 8 customs bonded warehouse for bottling, or may be withdrawn from 
customs custody only if entered for exportation or if withdrawn by a 
person to whom it is lawful to sell or otherwise dispose of distilled 
spirits in bulk pursuant to the Federal Alcohol Administration Act (49 
Stat. 985, as amended; 27 U.S.C., 206) and Regulation 3 (27 CFR part 3). 
The importation and disposition of distilled spirits imported in bulk 
shall be reported as prescribed by Sec. Sec. 27.133 to 27.134.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, 1361, 1374, 1395 (26 U.S.C. 
5114, 5207, 5301, 5555))

[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]