§19.424. Authorized withdrawals free of tax. — Inbound Citations

When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, the proprietor must:

(a) A consignor may reconsign a shipment of spirits or specially denatured spirits withdrawn free of tax under § 19.424. The shipment may be reconsigned while in transit or upon arrival at the consignee's premises for any bona fide reason. The consignor may reconsign the shipment:

(1) To himself;

(2) To a proprietor for return to bonded premises under § 19.454; or

(1) Spirits are withdrawn free of tax in accordance with §§ 19.424(a) through (c);

(1) Spirits are withdrawn free of tax in accordance with §§ 19.424(a) through (c);

(1) Spirits are withdrawn free of tax in accordance with §§ 19.424(a) through (c);

(1) Specially denatured spirits withdrawn by a proprietor free of tax under § 19.424(d) must be shipped in the type of containers authorized under subpart S to the consignee designated on the permit. Bulk conveyances used to transport specially denatured spirits must be secured as required by § 19.441, and the proprietor must prepare a record of shipment in accordance with § 19.625. If a proprietor withdraws specially denatured spirits for export or for transfer to a foreign trade zone for export or for storage pending export, the provisions of part 28 of this chapter will apply to the withdrawal.

(2) Specially denatured spirits are withdrawn free of tax in accordance with §§ 19.424(d) and 19.427; and