---
kind: "section"
citation: "27 C.F.R. § 20.171"
title: "27"
number: "20.171"
heading: "Record of shipment."
url: "https://uscodex.org/cfr/27/20.171"
---

# §20.171. Record of shipment.

- (a) **Dealer.** When a dealer transfers new or recovered specially denatured spirits to a distilled spirits plant or permittee in the normal course of business or in accordance with [§ 20.216](/cfr/27/20.216.md) or [§ 20.231](/cfr/27/20.231.md) of this part, the dealer shall prepare a record of shipment in accordance with [paragraph (c)](#c) of this section. Dealers shall consistently use the same record series for the record of shipment. A dealer's record of shipment shall show a serial number or other unique number.
- (b) **User.** When a user transfers new or recovered specially denatured spirits to a distilled spirits plant or permittee in accordance with § [20.216](/cfr/27/20.216.md), [20.231](/cfr/27/20.231.md), or [20.235](/cfr/27/20.235.md) of this part, the user shall prepare a record of shipment in accordance with [paragraph (c)](#c) of this section.
- (c) **Record.** The record of shipment shall consist of an invoice, bill of lading or similar document which shows the following information:
  - (1) Date of shipment;
  - (2) Consignor's name and address;
  - (3) Consignee's name, address, and permit number or distilled spirits plant registry number;
  - (4) **For each formula of specially denatured spirits—**
    - (i) The formula number,
    - (ii) The number and sizes of containers, and
    - (iii) The total quantity; and,
  - (5) If the specially denatured spirits are recovered, the word “recovered” shall appear on the record.

## Notes

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]

### Authority

Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.

### Source

Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]