27 CFR § 27.174
Tank cars and tank trucks to be sealed
April 24, 2020
Where a shipment of distilled spirits from customs custody to the distilled spirits plant is made in a tank car or tank truck, all openings affording access to the spirits shall be sealed by the customs officer with customs seals in such manner as will prevent unauthorized removal of spirits through such openings without detection.
(72 Stat. 1314, 1322, 1366; 26 U.S.C. 5001, 5007, 5232)
[T.D. 6477, 25 FR 6208, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]