§27.138. Transfer record.
27 C.F.R. § 27.138
Distilled spirits. The transfer record prescribed in § 27.172 must identify the importer and show the following:
The date prepared;
Serial number of the transfer record, beginning with “1” each January 1;
The name, address, and TTB-issued IRC registry number (distilled spirits plant number) of the proprietor receiving the spirits from customs custody;
The country of origin of the distilled spirits;
The name of the foreign producer;
The kind of spirits;
The age, in years, months and days of the spirits;
The proof of the spirits;
The type and number of containers;
The proof gallons of spirits in the shipment; and
The customs entry number and the amount of duty paid.
Wine. The transfer record prescribed in § 27.172 must identify the importer and show the following:
The date prepared;
The name and address of the bonded wine cellar receiving the wine from customs custody;
The TTB-issued IRC registry number of the bonded wine cellar receiving the wine from customs custody;
The number of containers transferred and quantity of wine in each container;
The country of origin of the wine;
The customs entry number and amount of duty paid;
The kind of wine; and
The foreign producer.
Beer. The transfer record prescribed in § 27.172 must identify the importer and show the following:
The date prepared;
The name and address of the brewery receiving the beer from customs custody;
The TTB-issued IRC registry number of the brewery receiving the beer from customs custody;
The number of containers transferred and quantity of beer in each container;
The country of origin of the beer;
The customs entry number and the amount of duty paid;
The kind of beer; and
The foreign brewer.
Notes, amendments, and revision history
Amendments
[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. TTB-145, 81 FR 94206, Dec. 22, 2016]