Code of Federal Regulations · Section

§ 26.199c — c Action By Carrier

27 C.F.R. § 26.199c

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The carrier of the spirits specified on the TTB Form 5110.31 shall, at the time of unlading at the port of arrival in the United States, segregate and arrange the containers of spirits for convenient customs examination and shall assume any expense incurred in connection therewith.

27 C.F.R. § 26.199b 27 C.F.R. § 26.199d

Authorizing Statute

Imported distilled spirits
26 U.S.C. § 5232
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203