Code of Federal Regulations · Section
§ 19.410 — Age And Fill Date
27 C.F.R. § 19.410
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For purposes of this part, the age and fill date for spirits imported or brought into the United States will be:
(a) The claimed age, as shown on the documentation required under part 5 of this chapter; and
(b) The date that packages of spirits are released from customs custody or are filled on the bonded premises of a distilled spirits plant.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Regulation of operations26 U.S.C. § 5201