---
kind: "section"
citation: "27 C.F.R. § 27.139"
title: "27"
number: "27.139"
heading: "Package gauge record."
url: "https://uscodex.org/cfr/27/27.139"
---

# §27.139. Package gauge record.


When required in this part, a package gauge record shall be prepared to show:

- (a) The date prepared;
- (b) The related transaction record and its serial number; and
- (c) **For each package—**
  - (1) Package identification or serial number;
  - (2) Kind of spirits;
  - (3) Gross weight;
  - (4) Proof;
  - (5) Proof gallons;
  - (6) Name of warehouseman who received the spirits from customs custody; and
  - (7) **Name of importer.**

## Notes

### Amendments

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985]

### 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-198, 50 FR 8558, Mar. 1, 1985]