Reconsignment.

§ 19.428 Reconsignment. (a) A consignor may reconsign a shipment of spirits or specially denatured spirits withdrawn free of tax under § 19.424. 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; 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, 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. (26 U.S.C. 5201) Spirits Withdrawn on Production Gauge