---
kind: "section"
citation: "27 C.F.R. § 26.273a"
title: "27"
number: "26.273a"
heading: "Transfer record."
url: "https://uscodex.org/cfr/27/26.273a"
---

# §26.273a. Transfer record.

- (a) **Distilled spirits.** The transfer record for Virgin Islands spirits prescribed in [§ 26.301](/cfr/27/26.301.md) shall show the:
  - (1) Date prepared;
  - (2) Serial number of the transfer record, beginning with “1” each January 1;
  - (3) Name of the proprietor and TTB-issued IRC registry number of the plant to which consigned;
  - (4) Name and address of the consignor;
  - (5) Kind of spirits;
  - (6) Name of the producer;
  - (7) Age (in years, months and days) of the spirits;
  - (8) Proof of the spirits;
  - (9) Type and serial number of containers;
  - (10) Proof gallons of spirits in the shipment; and
  - (11) **The customs entry number and amount of duty paid.**
- (b) **Natural wine.** The transfer record prescribed in [§ 26.301](/cfr/27/26.301.md) must identify the importer and show the following:
  - (1) The date prepared;
  - (2) The name and address of the bonded wine cellar receiving the wine from customs custody;
  - (3) The TTB-issued IRC registry number of the bonded wine cellar receiving the wine from customs custody;
  - (4) The number of containers transferred and quantity of wine in each container;
  - (5) The country of origin of the wine;
  - (6) The customs entry number and amount of duty paid;
  - (7) The kind of wine; and
  - (8) **The producer.**
- (c) **Beer.** The transfer record prescribed in [§ 26.301](/cfr/27/26.301.md) must identify the importer and show the following:
  - (1) The date prepared;
  - (2) The name and address of the brewery receiving the beer from customs custody;
  - (3) The TTB-issued IRC registry number of the brewery receiving the beer from customs custody;
  - (4) The number of containers transferred and quantity of beer in each container;
  - (5) The country of origin of the beer;
  - (6) The customs entry number and amount of duty paid;
  - (7) The kind of beer; and
  - (8) **The brewer.**

## Notes

### Amendments

[T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]

### 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. TTB-145, 81 FR 94201, Dec. 22, 2016]