---
kind: "section"
citation: "27 C.F.R. § 26.292"
title: "27"
number: "26.292"
heading: "Consignee permit number."
url: "https://uscodex.org/cfr/27/26.292"
---

# §26.292. Consignee permit number.


If filing electronically, the importer must file with U.S. Customs and Border Protection the number associated with the consignee's permit issued under [part 20](/cfr/27/part20.md) of this chapter (for shipments of specially denatured spirits) or [part 22](/cfr/27/part22.md) of this chapter (for shipments of industrial spirits), along with the customs entry. If not filing electronically, the importer must make the permit available to the appropriate TTB officer or a customs officer upon request.


## Notes

### Amendments

[T.D. TTB-145, 81 FR 94202, Dec. 22, 2016]

### Source

Source: T.D. ATF-199, 50 FR 9199, Mar. 6, 1985, unless otherwise noted. Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### 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 94202, Dec. 22, 2016]