27 C.F.R. § 27.120
Current through May 31, 2024
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in excess of 1 gallon (3.785 liters)) may be entered into a class 8 customs bonded warehouse for bottling, or may be withdrawn from customs custody only if entered for exportation or if withdrawn by a person to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk pursuant to the Federal Alcohol Administration Act (49 Stat. 985, as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 §§27.133 to 27.134.
27 C.F.R. § 27.120
Sec. 201, Pub. L. 85-859, 72 Stat. 1342, 1361, 1374, 1395 ( 26 U.S.C. 5114 , 5207 , 5301 , 5555 )