[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 794-795]
 
            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.  27.173  Inspection and release.

    The customs officer shall not release distilled spirits under this 
subpart until he inspects the spirits. If it appears that losses in 
transit were sustained from any container, the customs officer shall 
gauge the spirits in such container and enter the elements of gauge on 
the transfer record if the spirits are in a bulk conveyance or on the 
package gauge record if the spirits are in packages. The customs officer 
shall enter on the transfer record the port of entry, carrier 
identification, warehouse entry number, applicable rate of duty, and 
serial number of any customs seals affixed to bulk conveyances. When all

[[Page 795]]

customs requirements are complied with, he shall release the spirits for 
transfer to the distilled spirits plant by dating and signing on the 
transfer with his title the statement: ``To the best of my knowledge the 
information hereon is accurate and the spirits are released.'' The 
original of the transfer record with any attachments shall be retained 
by the consignee.

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

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]