27 C.F.R. § 19.282 Breaking Government locks.
Title 27 - Alcohol, Tobacco Products and Firearms
Where affixed, Government locks shall not be removed without the authorization of the appropriate TTB officer, except where a person or property is in imminent danger from a disaster or other emergency. When a disaster or other emergency occurs, and it is impractical to first obtain authorization from an appropriate TTB officer, Government locks may be removed, by the proprietor, or by police or firefighters. When such action is taken, the proprietor shall see that security measures are taken to prevent illegal removal of spirits and, as soon as practical, shall notify the appropriate TTB officer of the action taken and submit within 5 days a written report, executed under the penalties of perjury, describing the emergency and the action. (Sec. 806, Pub. L. 96–39, 93 Stat. 279 (26 U.S.C. 5202))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart I—Construction, Equipment and Security
§ 19.282 Breaking Government locks.

