---
kind: "section"
citation: "27 C.F.R. § 19.428"
title: "27"
number: "19.428"
heading: "Reconsignment."
url: "https://uscodex.org/cfr/27/19.428"
---

# §19.428. Reconsignment.

- (a) A consignor may reconsign a shipment of spirits or specially denatured spirits withdrawn free of tax under [§ 19.424](/cfr/27/19.424.md). 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](/cfr/27/19.454.md); or
  - (3) **To another consignee holding a valid permit issued under part 20 or 22 of this chapter.**
- (b) In the case of reconsignment to a proprietor for return to bonded premises under [§ 19.454](/cfr/27/19.454.md), the distilled spirits plant proprietor who will return the spirits to bond must file a consent of surety on form TTB F 5000.18 to extend the terms of the operations or unit bond to cover the return of the spirits.
- (c) When a consignor reconsigns a shipment, the consignor must cancel the initial record of shipment and prepare a new record of shipment marked “Reconsignment”. The consignor must annotate the copies of the canceled record of shipment and the new record of shipment to cross-reference each other.

## 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.