27 C.F.R. Subpart L—Transfer of Distilled Spirits From Customs Custody to Bonded Premises of Distilled Spirits Plant
Title 27 - Alcohol, Tobacco Products and Firearms
Imported distilled spirits in bulk containers may, under the provisions of this subpart, be withdrawn by the proprietor of a distilled spirits plant from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of his plant, without payment of the internal revenue tax imposed on imported spirits by 26 U.S.C. 5001. Imported spirits so withdrawn and transferred to a distilled spirits plant (a) may be redistilled or denatured only if of 185 degrees or more of proof, and (b) may be withdrawn from internal revenue bond for any purpose authorized by 26 U.S.C. chapter 51, in the same manner as domestic distilled spirits. Imported distilled spirits transferred from customs custody to the bonded premises of a distilled spirits plant under the provisions of this subpart shall be received and stored thereat, and withdrawn or transferred therefrom, subject to the applicable provisions of 27 CFR part 19. However, distilled spirits plant proprietors are not required to file application on TTB Form 5100.16 to receive imported spirits from customs custody. The person operating the bonded premises of the distilled spirits plant to which imported spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under 26 U.S.C. 5232, upon release of the spirits from customs custody, and the importer shall thereupon be relieved of his liability for such tax. (Sec. 3, Pub. L. 90–630, 82 Stat. 1328, as amended (26 U.S.C. 5232)) [T.D. ATF–62, 44 FR 71719, Dec. 11, 1979, as amended by T.D. ATF–198, 50 FR 8558, Mar. 1, 1985] The person importing spirits under this subpart shall prepare a transfer record according to §27.138. A separate transfer record shall be prepared for each conveyance. If the spirits are in packages he shall prepare a package gauge record according to §27.139 and attach it to the transfer record. The transfer record and the package gauge record shall be prepared in triplicate, and, upon release of the spirits from customs custody one copy will be given to the customs officer, one copy will be forwarded to the appropriate TTB officer, and the original will be forwarded to the consignee. [T.D. ATF–198, 50 FR 8558, Mar. 1, 1985, as amended by T.D. ATF–474, 67 FR 11232, Mar. 13, 2002] The customs officer shall not release distilled spirits under this subpart until he inspects the spirits. If it appears that losses in transit were sustained from any container, the customs officer shall gauge the spirits in such container and enter the elements of gauge on the transfer record if the spirits are in a bulk conveyance or on the package gauge record if the spirits are in packages. The customs officer shall enter on the transfer record the port of entry, carrier identification, warehouse entry number, applicable rate of duty, and serial number of any customs seals affixed to bulk conveyances. When all customs requirements are complied with, he shall release the spirits for transfer to the distilled spirits plant by dating and signing on the transfer with his title the statement: “To the best of my knowledge the information hereon is accurate and the spirits are released.” The original of the transfer record with any attachments shall be retained by the consignee. (Sec. 3, Pub. L. 90–630, 82 Stat. 1328, as amended (26 U.S.C. 5232)) [T.D. ATF–198, 50 FR 8558, Mar. 1, 1985] Where a shipment of distilled spirits from customs custody to the distilled spirits plant is made in a tank car or tank truck, all openings affording access to the spirits shall be sealed by the customs officer with customs seals in such manner as will prevent unauthorized removal of spirits through such openings without detection. (72 Stat. 1314, 1322, 1366; 26 U.S.C. 5001, 5007, 5232) [T.D. 6477, 25 FR 6208, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] Proprietors of distilled spirits plants who receive imported spirits under this subpart shall follow the requirements in 27 CFR part 19 for spirits received by transfer in bond. However, proprietors are not required to file application on TTB Form 5100.16 to receive imported spirits from customs custody. [T.D. ATF–198, 50 FR 8558, Mar. 1, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart L—Transfer of Distilled Spirits From Customs Custody to Bonded Premises of Distilled Spirits Plant
§ 27.171 General provisions.
§ 27.172 Preparation of transfer record and package gauge record.
§ 27.173 Inspection and release.
§ 27.174 Tank cars and tank trucks to be sealed.
§ 27.175 Receipt by consignee.
