27 CFR §27.138

1. (a)Distilled spirits. The transfer record prescribed in § 27.172 must identify the importer and show the following:
   1. (1)The date prepared;
   2. (2)Serial number of the transfer record, beginning with “1” each January 1;
   3. (3)The name, address, and TTB-issued IRC registry number (distilled spirits plant number) of the proprietor receiving the spirits from customs custody;
   4. (4)The country of origin of the distilled spirits;
   5. (5)The name of the foreign producer;
   6. (6)The kind of spirits;
   7. (7)The age, in years, months and days of the spirits;
   8. (8)The proof of the spirits;
   9. (9)The type and number of containers;
   10. (10)The proof gallons of spirits in the shipment; and
   11. (11)The customs entry number and the amount of duty paid.
2. (b)Wine. The transfer record prescribed in § 27.172 must identify the importer and show the following:
   1. (1)The date prepared;
   2. (2)The name and address of the bonded wine cellar receiving the wine from customs custody;
   3. (3)The TTB-issued IRC registry number of the bonded wine cellar receiving the wine from customs custody;
   4. (4)The number of containers transferred and quantity of wine in each container;
   5. (5)The country of origin of the wine;
   6. (6)The customs entry number and amount of duty paid;
   7. (7)The kind of wine; and
   8. (8)The foreign producer.
3. (c)Beer. The transfer record prescribed in § 27.172 must identify the importer and show the following:
   1. (1)The date prepared;
   2. (2)The name and address of the brewery receiving the beer from customs custody;
   3. (3)The TTB-issued IRC registry number of the brewery receiving the beer from customs custody;
   4. (4)The number of containers transferred and quantity of beer in each container;
   5. (5)The country of origin of the beer;
   6. (6)The customs entry number and the amount of duty paid;
   7. (7)The kind of beer; and
   8. (8)The foreign brewer.