27 C.F.R. § 19.134 Bonded warehouses not on premises qualified for production of spirits.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Criteria for establishment. (1) A bonded warehouse, other than one established on the bonded premises of a distilled spirits plant qualified for production of spirits, or contiguous to a distillery operated by the warehouseman, may be established if the need therefor is clearly shown and the prospective needs of the warehouseman will be for the bonded storage of not less than 250,000 wine gallons of bulk distilled spirits. (2) When commercial bonded warehouses are not available in an area and it is impractical to have a warehouse of 250,000 wine gallon capacity, the appropriate TTB officer may approve the establishment of a warehouse without regard to the minimum storage requirements. (b) Application. (1) The application for registration to establish a warehouse shall be accompanied by a separate written application setting forth the necessity for the establishment of the warehouse. (2) The application shall include: (i) Approximate quantity of bulk spirits that will be received, stored, and withdrawn annually; (ii) Probable number of depositors of spirits; (iii) Approximate number of persons to be served from the warehouse; and (iv) Data or documents indicating the prospective volume of business or need for establishment. (c) Approval. (1) The appropriate TTB officer may approve the application for registration if the proposed location of the warehouse will not be a jeopardy to the revenue and there is satisfactory evidence of the need for establishing a warehouse. (2) The appropriate TTB officer may also limit the type of operation to be conducted at a bonded warehouse established with less than the minimum storage requirements. (d) Special condition. The proprietor of a warehouse established for a limited type of operation shall not, in any manner, expand or change his operation to include any other type of operations until, pursuant to written application to make such change, he has obtained the approval of the appropriate TTB officer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1353, as amended (26 U.S.C. 5178); sec. 805a, Pub. L. 96–39, 93 Stat. 275 (26 U.S.C. 5171))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart F—Location and Use
§ 19.134 Bonded warehouses not on premises qualified for production of spirits.

