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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 19 - Distilled Spirits Plants |
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Subpart P - Transfers, Receipts, and Withdrawals |
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Spirits Withdrawn Free of Tax |
§ 19.425 - Withdrawal of spirits free of tax.
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§ 19.425 Withdrawal of spirits free of tax.
When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, the proprietor must:
(a) Ship the spirits to the consignee designated in the permit;
(b) Ship the spirits in approved containers;
(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;
(d) Prepare a package gauge record in accordance with § 19.619, and attach it to the record of shipment if the spirits are in packages that are to be gauged;
(e) Prepare a record of shipment (shipping invoice, bill of lading, or other document serving the same purpose) for each shipment and forward the original to the consignee as provided in § 19.625; and
(f) Secure all bulk conveyances as provided in § 19.441.