Government agencies importing tax-free spirits under this subpart must file, along with filing the customs entry or entry summary, the total quantity of the spirits to be entered and, if filing electronically, the permit number as required under § 27.183.
[T.D. TTB-145, 81 FR 94208, Dec. 22, 2016]
authority: 5 U.S.C. 552(a),
19 U.S.C. 81c,
1202;
26 U.S.C. 5001,
5007,
5008,
5010,
5041,
5051,
5054,
5061,
5121,
5122,
5201,
5205,
5207,
5232,
5273,
5301,
5313,
5382,
5555,
6038E,
6065,
6109,
6302,
7805
source: 20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.
cite as: 27 CFR 27.184