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Electronic Code of Federal Regulations

e-CFR data is current as of March 27, 2020

Title 27Chapter ISubchapter APart 19Subpart V → §19.625

Title 27: Alcohol, Tobacco Products and Firearms
Subpart V—Records and Reports

§19.625   Shipping records for spirits and specially denatured spirits withdrawn free of tax.

(a) General. A proprietor must prepare a shipping record when:

(1) Spirits are withdrawn free of tax in accordance with §§19.424(a) through (c);

(2) Specially denatured spirits are withdrawn free of tax in accordance with §§19.424(d) and 19.427; and

(3) Samples of specially denatured spirits in excess of five gallons are withdrawn in accordance with §19.427(c);

(b) Form of record. The shipping record referred to in paragraph (a) of this section may be any commercial document, such as an invoice or bill of lading, so long as it reflects the following information:

(1) The name and address of the consignor;

(2) A serial number;

(3) The date of shipment;

(4) The name, address, and permit number of the consignee;

(5) The kind of the spirits;

(6) The proof of the spirits;

(7) The formula number(s), for specially denatured spirits;

(8) The number and size of the shipping containers;

(9) The package identification numbers or serial numbers of the shipping containers; and

(10) The total wine gallons (specially denatured spirits) or the total proof gallons (tax-free alcohol).

(c) Disposition of the shipping record. The proprietor must forward a copy of the shipping record to the company that receives the spirits and must retain a copy for its files.

(26 U.S.C. 5207)

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