Code of Federal Regulations · Section
§ 26.304 — Bulk Conveyances To Be Sealed
27 C.F.R. § 26.304
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When a shipment of distilled spirits from customs custody to the distilled spirits plant is made in a tank, tank barge, cargo container, tank car, tank truck, or similar bulk conveyance, all openings affording access to the spirits shall be sealed by the customs officer with customs seals in such manner as will prevent unauthorized removal of spirits through such openings without detection.
Authorizing Statute
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Imported distilled spirits26 U.S.C. § 5232
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203