Code of Federal Regulations · Section

§ 19.523 — Affixing Closures

27 C.F.R. § 19.523

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Each bottle or other container of spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container prior to withdrawal from bond or customs custody. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container.

27 C.F.R. § 19.520 27 C.F.R. § 19.525

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
General
26 U.S.C. § 5301