Each container of imported distilled spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. TTB-119, 79 FR 17033, Mar. 27, 2014]
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 27.62