Withdrawal of spirits free of tax.

§ 19.425 Withdrawal of spirits free of tax. When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, 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permit; (b) Ship the spirits in approved containers; (c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge; (d) Prepare a package gauge record in accordance with § 19.619, and attach it to the record of shipment if the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; and (f) Secure all bulk conveyances as provided in § 19.441. (26 U.S.C. 5214)