{"data":{"id":"us/27-cfr-27.138","jurisdiction":"us","citation":"27 CFR 27.138","heading":"Transfer record.","body":"(a) Distilled spirits. The transfer record prescribed in § 27.172 must identify the importer and show the following:\n(1) The date prepared;\n(2) Serial number of the transfer record, beginning with “1” each January 1;\n(3) The name, address, and TTB-issued IRC registry number (distilled spirits plant number) of the proprietor receiving the spirits from customs custody;\n(4) The country of origin of the distilled spirits;\n(5) The name of the foreign producer;\n(6) The kind of spirits;\n(7) The age, in years, months and days of the spirits;\n(8) The proof of the spirits;\n(9) The type and number of containers;\n(10) The proof gallons of spirits in the shipment; and\n(11) The customs entry number and the amount of duty paid.\n(b) Wine. The transfer record prescribed in § 27.172 must identify the importer and show the following:\n(1) The date prepared;\n(2) The name and address of the bonded wine cellar receiving the wine from customs custody;\n(3) The TTB-issued IRC registry number of the bonded wine cellar receiving the wine from customs custody;\n(4) The number of containers transferred and quantity of wine in each container;\n(5) The country of origin of the wine;\n(6) The customs entry number and amount of duty paid;\n(7) The kind of wine; and\n(8) The foreign producer.\n(c) Beer. The transfer record prescribed in § 27.172 must identify the importer and show the following:\n(1) The date prepared;\n(2) The name and address of the brewery receiving the beer from customs custody;\n(3) The TTB-issued IRC registry number of the brewery receiving the beer from customs custody;\n(4) The number of containers transferred and quantity of beer in each container;\n(5) The country of origin of the beer;\n(6) The customs entry number and the amount of duty paid;\n(7) The kind of beer; and\n(8) The foreign brewer.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER","Subpart I—Importer's Records and Reports"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0c0a8b1a84c02a106254f33baf4c48cf6d12977bdd2f8644a2397eecc3c139aa","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-27.137","next":"us/27-cfr-27.139"},"notice":"GroundRules: Original legal text. Not legal advice."}