[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27]

[Page 789-790]
 
            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

[[Page 790]]

warehouse for bottling, or may be withdrawn from customs custody only if 
entered for exportation or if withdrawn by a person to whom it is lawful 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]