[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.  27.185  Customs release.

    (a) Upon receipt of appropriate customs entry and a photocopy of a 
permit, Form 5150.33 or previous editions on Form 1444 (5150.33), the 
district director of customs shall, following an inspection of the 
shipment, release spirits free of tax to the Government agency named on 
the permit, or an attachment thereto.
    (b) Customs officers shall not release spirits for shipment until 
the shipment has been inspected for losses in transit. If it appears 
that a container or containers have sustained losses in transit, the 
customs officers shall gauge the damaged container and prepare a package 
gauge record for the entire shipment, according to Sec.  27.139. A copy 
of the package gauge record will be retained for the customs files and 
the original forwarded to the consignee agency.

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