---
kind: "section"
citation: "27 C.F.R. § 19.425"
title: "27"
number: "19.425"
heading: "Withdrawal of spirits free of tax."
url: "https://uscodex.org/cfr/27/19.425"
---

# §19.425. Withdrawal of spirits free of tax.


When a proprietor ships tax-free spirits to a permit holder as provided under [§ 19.424](/cfr/27/19.424.md), 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- (c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;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](/cfr/27/19.619.md), 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](/cfr/27/19.625.md); and
- (f) Secure all bulk conveyances as provided in [§ 19.441](/cfr/27/19.441.md).

## 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.