---
kind: "section"
citation: "27 C.F.R. § 27.120"
title: "27"
number: "27.120"
heading: "Persons authorized to receive distilled spirits imported in bulk."
url: "https://uscodex.org/cfr/27/27.120"
---

# §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in excess of 1 gallon (3.785 liters)) may be entered into a class 8 customs bonded warehouse for bottling, or may be withdrawn from customs custody only if entered for exportation or if withdrawn by a person to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk pursuant to the Federal Alcohol Administration Act (49 Stat. 985, as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](/cfr/27/part1-subpartE.md) of this chapter. The importation and disposition of distilled spirits imported in bulk shall be reported as prescribed by [§§ 27.133 to 27.134](/cfr/27/27.133..27.134.md).


## Notes

### Amendments

[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976, as amended by T.D. TTB-145, 81 FR 94206, Dec. 22, 2016]

### Authority

Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6038E, 6065, 6109, 6302, 7805.

### Source

Source: 20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.

### Amendments

[T.D. ATF-34, 41 FR 46864, Oct. 26, 1976, as amended by T.D. TTB-145, 81 FR 94206, Dec. 22, 2016]