[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: 27CFR27.182]

[Page 752-753]
 
            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 M_Withdrawal of Imported Distilled Spirits From Customs Custody 
                Free of Tax for Use of the United States
 
Sec. 27.182  Application and permit, Form 5150.33.

    (a) General. All permits previously issued to the United States or 
any of its Government agencies on Form 1444 shall remain valid and will 
be regulated by the same provisions of this

[[Page 753]]

subpart as it refers to permits on Form 5150.33.
    (b) Application. (1) A Government agency of the United States must 
apply for a permit to procure and withdraw spirits free of tax on Form 
5150.33. Upon approval by the appropriate ATF officer, Form 5150.33 will 
be returned to the agency.
    (2) If a Government agency intends to withdraw spirits free of tax 
under this part and part 22 of this chapter, Form 5150.33 may be 
annotated to cover both types of withdrawals.
    (3) A separate permit is not required for each port of entry. The 
application, Form 5150.33, may be completed to indicate the applicable 
ports of entry in which spirits will be withdrawn from customs custody.
    (4) A Government agency may specify on its application that it 
desires a single permit authorizing all sub-agencies under its control 
to procure and withdraw spirits free of tax under this subpart and 
subpart N of part 22 of this chapter; or, each Government location may 
individually file an application for a permit, Form 5150.33.
    (5) Each application for a permit shall be signed by the head of the 
agency or sub-agency, or the incumbent of an office which is authorized 
by the head of the agency or sub-agency, to sign. Evidence of 
authorization to sign on behalf of the head of an agency or sub-agency 
shall be furnished with the application.
    (c) Use of spirits. Spirits withdrawn under this subpart may not be 
used for non-Government purposes.
    (d) Cancellation of permit. All permits on Form 5150.33 and previous 
editions on Form 1444 remain in force until surrendered or canceled. 
Upon surrender or cancellation, the Government agency must obtain and 
destroy all photocopies of the permit furnished to port directors of 
Customs, and forward the original to the appropriate ATF officer for 
cancellation.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))

[50 FR 9200, Mar. 6, 1985, as amended by T.D. ATF-474, 67 FR 11232, Mar. 
13, 2002]