---
kind: "range"
citation: "27 C.F.R. §§ 27.133–27.134"
title: "27"
from: "27.133"
to: "27.134"
count: 2
url: "https://uscodex.org/cfr/27/27.133..27.134"
---

# §27.133. General requirements.


Except as provided in [§ 27.134](/cfr/27/27.134.md), every importer who imports distilled spirits, wines, or beer shall keep such records and render such reports of the physical receipt and disposition of such liquors as are required to be kept by a wholesale or retail dealer, as applicable, under the provision of [part 31](/cfr/27/part31.md) of this chapter. Any importer who does not take physical possession of the liquors at the time of, but is responsible for, their release from customs custody shall keep commercial records reflecting such release; such records shall identify the kind and quantity of the liquors released, the name and address of the person receiving the liquors from customs custody, and the date of release, and shall be filed chronologically by release dates. Records and reports will not be required under this part with respect of liquors while in customs custody.


# §27.134. Proprietors of qualified premises.


Importing operations conducted by proprietors of premises qualified under the provisions of this chapter shall be recorded and reported in accordance with the regulations governing the operations of each such premises.