[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: 27CFR27.171]

[Page 751]
 
            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 L_Transfer of Distilled Spirits From Customs Custody to Bonded 
                   Premises of Distilled Spirits Plant
 
Sec. 27.171  General provisions.


    Imported distilled spirits in bulk containers may, under the 
provisions of this subpart, be withdrawn by the proprietor of a 
distilled spirits plant from customs custody and transferred in such 
bulk containers or by pipeline to the bonded premises of his plant, 
without payment of the internal revenue tax imposed on imported spirits 
by 26 U.S.C. 5001. Imported spirits so withdrawn and transferred to a 
distilled spirits plant (a) may be redistilled or denatured only if of 
185 degrees or more of proof, and (b) may be withdrawn from internal 
revenue bond for any purpose authorized by 26 U.S.C. chapter 51, in the 
same manner as domestic distilled spirits. Imported distilled spirits 
transferred from customs custody to the bonded premises of a distilled 
spirits plant under the provisions of this subpart shall be received and 
stored thereat, and withdrawn or transferred therefrom, subject to the 
applicable provisions of 27 CFR part 19. However, distilled spirits 
plant proprietors are not required to file application on ATF Form 
5100.16 to receive imported spirits from customs custody. The person 
operating the bonded premises of the distilled spirits plant to which 
imported spirits are transferred shall become liable for the tax on 
distilled spirits withdrawn from customs custody under 26 U.S.C. 5232, 
upon release of the spirits from customs custody, and the importer shall 
thereupon be relieved of his liability for such tax.

(Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232))

[T.D. ATF-62, 44 FR 71719, Dec. 11, 1979, as amended by T.D. ATF-198, 50 
FR 8558, Mar. 1, 1985]