[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: 27CFR27.133]

[Page 750]
 
            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. 27.133  General requirements.

    Except as provided in Sec. 27.134, every importer who imports 
distilled spirits, wines, or beer shall keep such records and render 
such reports of the physical receipt and disposition of such liquors as 
are required to be kept by a wholesale or retail dealer, as applicable, 
under the provision of part 194 of this chapter. Any importer who does 
not take physical possession of the liquors at the time of, but is 
responsible for, their release from customs custody shall keep 
commercial records reflecting such release; such records shall identify 
the kind and quantity of the liquors released, the name and address of 
the person receiving the liquors from customs custody, and the date of 
release, and shall be filed chronologically by release dates. Records 
and reports will not be required under this part with respect of liquors 
while in customs custody.

(Approved by the Office of Management and Budget under control number 
1512-0352)

(72 Stat. 1342, 1345, 1395; 26 U.S.C. 5114, 5124, 5555)

[T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835, 
Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]