27 CFR §26.199c
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The carrier of the spirits specified on the TTB Form 5110.31 shall, at the time of unlading at the port of arrival in the United States, segregate and arrange the containers of spirits for convenient customs examination and shall assume any expense incurred in connection therewith.