27 C.F.R. § 27.133 General requirements.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in §27.134, every importer who imports distilled spirits, wines, or beer shall keep such records and render such reports of the physical receipt and disposition of such liquors as are required to be kept by a wholesale or retail dealer, as applicable, under the provision of part 31 of this chapter. Any importer who does not take physical possession of the liquors at the time of, but is responsible for, their release from customs custody shall keep commercial records reflecting such release; such records shall identify the kind and quantity of the liquors released, the name and address of the person receiving the liquors from customs custody, and the date of release, and shall be filed chronologically by release dates. Records and reports will not be required under this part with respect of liquors while in customs custody. (72 Stat. 1342, 1345, 1395; 26 U.S.C. 5114, 5124, 5555) [T.D. ATF–2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–172, 49 FR 14943, Apr. 16, 1984; T.D. TTB–25, 70 FR 19883, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart I—Importer's Records and Reports
Record and Report of Imported Liquors
§ 27.133 General requirements.
