[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 796] 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. 27.184 Entry documents. Entry documents for importation of tax-free spirits under this subpart shall record the serial numbers or other identifying numbers of the containers and the total quantity in proof gallons of the spirits to be entered. [T.D. ATF-198, 50 FR 8559, Mar. 1, 1985]