27 CFR §26.117
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The carrier of the merchandise specified on the TTB Form 5170.7 shall, at the time of unlading at the port of arrival in the United States, segregate and arrange the cases of liquors or articles for convenient customs examination and will assume any expense incurred in connection therewith.