---
kind: "section"
citation: "27 C.F.R. § 19.626"
title: "27"
number: "19.626"
heading: "Records of distilled spirits shipped to manufacturers of nonbeverage products."
url: "https://uscodex.org/cfr/27/19.626"
---

# §19.626. Records of distilled spirits shipped to manufacturers of nonbeverage products.

- (a) **General.** When a proprietor ships distilled spirits to a manufacturer of nonbeverage products, the proprietor must prepare a record of the shipment, forward the original to the consignee, and retain a copy.
- (b) **Form of record.** The record of shipment referred to in [paragraph (a)](#a) of this section may consist of either the record of tax determination required by [§ 19.611](/cfr/27/19.611.md) or any other document that contains the necessary information specified in [paragraph (c)](#c) of this section.
- (c) **Required information.** The record of shipment required under this section must contain the following information:
  - (1) The name, address, and registry number of the proprietor;
  - (2) The date of shipment;
  - (3) The name and address of the consignee;
  - (4) The kind, proof, and quantity of distilled spirits in each container;
  - (5) The number of shipping containers of each size;
  - (6) The package identification numbers or serial numbers of the containers;
  - (7) The serial number of the applicable record of tax determination; and
  - (8) **For distilled spirits containing eligible wine or eligible flavors, the effective tax rate.**

## 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.