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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 19: DISTILLED SPIRITS PLANTS
Subpart P: Transfers, Receipts, and Withdrawals
: Receipt of Spirits from Customs Custody
19.410 - Age and fill date.
For purposes of this part, the age and fill date for spirits imported or brought into the United States will be:
(a) The claimed age, as shown on the documentation required under part 5 of this chapter; and
(b) The date that packages of spirits are released from customs custody or are filled on the bonded premises of a distilled spirits plant.
(26 U.S.C. 5201)
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