Distilled spirits and wine withdrawn for shipment to a customs bonded warehouse shall be consigned in care of the customs officer in charge of the warehouse.
27 C.F.R. § 28.244a
Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended ( 26 U.S.C. 5066 ); sec. 2, Pub. L. 96-601, 94 Stat. 3495 ( 26 U.S.C. 5362 )