27 C.F.R. § 27.120 Persons authorized to receive distilled spirits imported in bulk.
Title 27 - Alcohol, Tobacco Products and Firearms
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in excess of 1 gallon (3.785 liters)) may be entered into a class 8 customs bonded warehouse for bottling, or may be withdrawn from customs custody only if entered for exportation or if withdrawn by a person to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk pursuant to the Federal Alcohol Administration Act (49 Stat. 985, as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. (Sec. 201, Pub. L. 85–859, 72 Stat. 1342, 1361, 1374, 1395 (26 U.S.C. 5114, 5207, 5301, 5555)) [T.D. ATF–34, 41 FR 46864, Oct. 26, 1976]
Title 27: Alcohol, Tobacco and Firearms
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart H—Importation of Distilled Spirits In Bulk
§ 27.120 Persons authorized to receive distilled spirits imported in bulk.

