---
kind: "section"
citation: "27 C.F.R. § 27.181"
title: "27"
number: "27.181"
heading: "General."
url: "https://uscodex.org/cfr/27/27.181"
---

# §27.181. General.

- (a) The United States or any of its Government agencies may, upon filing proper customs entry, withdraw imported distilled spirits free of tax from customs custody, as authorized by [26 U.S.C. 5313](/usc/26/5313.md) and under the provisions of this subpart. Before any distilled spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer. A bond is not required for any Government agency to procure and withdraw spirits free of tax under this subpart.
- (b) The provisions of [subpart N of part 22](/cfr/27/part22-subpartN.md) of this chapter cover the withdrawal of domestically produced tax-free spirits for use of the United States or any of its Government agencies.

## Notes

### Source

Source: 50 FR 9200, Mar. 6, 1985, unless otherwise noted.

### 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.