---
kind: "section"
citation: "27 C.F.R. § 19.625"
title: "27"
number: "19.625"
heading: "Shipping records for spirits and specially denatured spirits withdrawn free of tax."
url: "https://uscodex.org/cfr/27/19.625"
---

# §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 Shipping records for spirits and specially denatured spirits withdrawn free of tax.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  - (1) Spirits are withdrawn free of tax in accordance with [§§ 19.424(a) through (c)](/cfr/27/19.424.md?p=a..c);
  - (2) Specially denatured spirits are withdrawn free of tax in accordance with §§ [19.424(d)](/cfr/27/19.424.md?p=d) and [19.427](/cfr/27/19.427.md); and
  - (3) Samples of specially denatured spirits in excess of five gallons are withdrawn in accordance with [§ 19.427(c)](/cfr/27/19.427.md?p=c);
- (b) **Form of record.** The shipping record referred to in [paragraph (a)](#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.

## 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.