Code of Federal Regulations · Section

§ 19.362 — Rebottling

27 C.F.R. § 19.362

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When spirits are dumped for rebottling, the proprietor must prepare an appropriately modified bottling and packaging record. If the spirits were originally bottled by another proprietor, the rebottling proprietor must obtain a statement from the original bottler consenting to the rebottling.

27 C.F.R. § 19.361 27 C.F.R. § 19.363

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Regulation of operations
26 U.S.C. § 5201