---
kind: "section"
citation: "27 C.F.R. § 27.175"
title: "27"
number: "27.175"
heading: "Receipt of distilled spirits by consignee."
url: "https://uscodex.org/cfr/27/27.175"
---

# §27.175. Receipt of distilled spirits by consignee.


Proprietors of distilled spirits plants who receive imported spirits under this subpart shall follow the requirements in [27 CFR part 19](/cfr/27/part19.md) for spirits received by transfer in bond. Proprietors of distilled spirits plants may receive such imported spirits even if they are exempt from bond requirements under [§ 19.151(d)](/cfr/27/19.151.md?p=d) of this chapter. However, proprietors are not required to file application on TTB Form 5100.16 to receive imported spirits from customs custody.


## Notes

### Amendments

[T.D. ATF-198, 50 FR 8558, Mar. 1, 1985, as amended by T.D. TTB-145, 81 FR 94207, Dec. 22, 2016; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]

### 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, as amended by T.D. TTB-145, 81 FR 94207, Dec. 22, 2016; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]