Code of Federal Regulations Title 19. Customs Duties § 19.11.7 Distilled spirits and other alcoholic beverages imported in bottles and similar containers;  regulations of the Bureau of Alcohol, Tobacco, and Firearms

The importation of distilled spirits and other alcoholic beverages in bottles and similar containers is subject to regulations of the Bureau of Alcohol, Tobacco and Firearms relating to strip stamps and other matters. (27 CFR parts 5, 201, and 251). Customs officers and employees shall perform such functions as are necessary or proper on their part to carry out such regulations.