---
kind: "section"
citation: "27 C.F.R. § 19.402"
title: "27"
number: "19.402"
heading: "Authorized transfers in bond."
url: "https://uscodex.org/cfr/27/19.402"
---

# §19.402. Authorized transfers in bond.


The IRC allows a proprietor to transfer and receive spirits, wines, and industrial alcohol as provided in [paragraphs (a) through (c)](#a..c) of this section.

- (a) **Spirits.** Bulk spirits or denatured spirits may be transferred in bond between the bonded premises of plants qualified under 26 U.S.C. [5171](/usc/26/5171.md) or [26](/usc/26/26.md) U.S.C. 5181 in accordance with §§ [19.403](/cfr/27/19.403.md) and [19.733](/cfr/27/19.733.md). However, spirits or denatured spirits produced from petroleum, natural gas, or coal may not be transferred to alcohol fuel plants.
- (b) **Wine.** Wines may be transferred:
  - (1) From a bonded wine cellar to the bonded premises of a distilled spirits plant;
  - (2) From the bonded premises of a distilled spirits plant to a bonded wine cellar; and
  - (3) **Between the bonded premises of distilled spirits plants.**
- (c) **Alcohol for industrial purposes.** Alcohol bottled for industrial purposes in accordance with [§ 19.366](/cfr/27/19.366.md) and [subpart S](/cfr/27/subpartS.md) of this part, may be transferred between the bonded premises of distilled spirits plants in the same manner as provided in [§§ 19.403 through 19.407](/cfr/27/19.403..19.407.md) for bulk distilled spirits.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.