For purposes of this part, the age and fill date for spirits imported or brought into the United States will be:
(a)
The claimed age, as shown on the documentation required under part 5 of this chapter; and
(b)
The date that packages of spirits are released from customs custody or are filled on the bonded premises of a distilled spirits plant.
Code of Federal Regulations
(
26 U.S.C. 5201
)