---
kind: "section"
citation: "27 C.F.R. § 27.138"
title: "27"
number: "27.138"
heading: "Transfer record."
url: "https://uscodex.org/cfr/27/27.138"
---

# §27.138. Transfer record.

- (a) **Distilled spirits.** The transfer record prescribed in [§ 27.172](/cfr/27/27.172.md) must identify the importer and show the following:
  - (1) The date prepared;
  - (2) Serial number of the transfer record, beginning with “1” each January 1;
  - (3) The name, address, and TTB-issued IRC registry number (distilled spirits plant number) of the proprietor receiving the spirits from customs custody;
  - (4) The country of origin of the distilled spirits;
  - (5) The name of the foreign producer;
  - (6) The kind of spirits;
  - (7) The age, in years, months and days of the spirits;
  - (8) The proof of the spirits;
  - (9) The type and number of containers;
  - (10) The proof gallons of spirits in the shipment; and
  - (11) **The customs entry number and the amount of duty paid.**
- (b) **Wine.** The transfer record prescribed in [§ 27.172](/cfr/27/27.172.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 foreign producer.**
- (c) **Beer.** The transfer record prescribed in [§ 27.172](/cfr/27/27.172.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 the amount of duty paid;
  - (7) The kind of beer; and
  - (8) **The foreign brewer.**

## Notes

### 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]