---
kind: "section"
citation: "27 C.F.R. § 26.199c"
title: "27"
number: "26.199c"
heading: "Action by carrier."
url: "https://uscodex.org/cfr/27/26.199c"
---

# §26.199c. Action by carrier.


The carrier of the spirits specified on the TTB Form 5110.31 shall, at the time of unlading at the port of arrival in the United States, segregate and arrange the containers of spirits for convenient customs examination and shall assume any expense incurred in connection therewith.


## Notes

### Amendments

[T.D. ATF-62, 44 FR 71714, Dec. 11, 1979, as amended by T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]

### Authority

Authority: Sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232).

### Source

Source: T.D. ATF-62, 44 FR 71714, Dec. 11, 1979, unless otherwise noted.

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### Amendments

[T.D. ATF-62, 44 FR 71714, Dec. 11, 1979, as amended by T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]