27 C.F.R. § 27.174
Current through October 31, 2024
Where a shipment of distilled spirits from customs custody to the distilled spirits plant is made in a tank car or tank truck, 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.
27 C.F.R. § 27.174
72 Stat. 1314, 1322, 1366; 26 U.S.C. 5001 , 5007 , 5232