27 C.F.R. § 27.120 — Persons authorized to receive distilled spirits imported in bulk.
§ 27.120 Persons authorized to receive distilled spirits imported in bulk. 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in excess of 1 gallon (3.785 liters)) may be entered into a class 8 customs bonded warehouse for bottling, or may be withdrawn from customs custody only if entered for exportation or if withdrawn by a person to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk pursuant to the Federal Alcohol Administration Act (49 Stat. 985, as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 subpart E of part 1 of this chapter. 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, as amended by T.D. TTB–145, 81 FR 94206, Dec. 22, 2016]