27 CFR §18.14

1. (a)General. The appropriate TTB officer may approve emergency variations from requirements specified in this part, where the appropriate TTB officer finds that an emergency exists, the proposed variations are necessary, and the proposed variations:
   1. (1)Will afford the security and protection to the revenue intended by the prescribed specifications;
   2. (2)Will not hinder the effective administration of this part; and
   3. (3)Will not be contrary to any provision of law.
2. (b)Application. A proprietor who desires to employ emergency variations shall submit a written application to the appropriate TTB officer. The application will describe the proposed variations and set forth the reasons therefor. Variations will not be employed until the application has been approved, except when an emergency requires immediate action to correct a situation that is threatening to life or property. Such corrective action may then be taken concurrent with the filing of the application and notification of the appropriate TTB officer via telephone.