[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 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 M_Withdrawal of Imported Distilled Spirits From Customs Custody 
                Free of Tax for Use of the United States
 
Sec.  27.181  General.

    Source: 50 FR 9200, Mar. 6, 1985, unless otherwise noted.


    (a) The United States or any of its Government agencies may, upon 
filing proper customs entry, withdraw imported distilled spirits free of 
tax from customs custody, as authorized by 26 U.S.C. 5313 and under the 
provisions of this subpart. Before any distilled spirits may be 
withdrawn, a permit to procure the spirits shall be obtained from the 
appropriate TTB officer. A bond is not required for any Government 
agency to procure and withdraw spirits free of tax under this subpart.
    (b) The provisions of subpart N of part 22 of this chapter cover the 
withdrawal of domestically produced tax-free spirits for use of the 
United States or any of its Government agencies.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended, 1375, as amended 
(26 U.S.C. 5273, 5313))