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Electronic Code of Federal Regulations

e-CFR Data is current as of March 26, 2015

Title 27Chapter ISubchapter APart 19Subpart P → §19.425

Title 27: Alcohol, Tobacco Products and Firearms
Subpart P—Transfers, Receipts, and Withdrawals

§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(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;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.

(26 U.S.C. 5214)

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