{"data":{"id":"us/27-cfr-19.306","jurisdiction":"us","citation":"27 CFR 19.306","heading":"Entry.","body":"(a) Following completion of the production gauge, a proprietor must make the appropriate entry for:\n(1) Deposit of the spirits on bonded premises for storage or processing;\n(2) Withdrawal of the spirits on determination of tax;\n(3) Withdrawal of the spirits free of tax;\n(4) Withdrawal of the spirits without payment of tax; or\n(5) Transfer of the spirits for redistillation.\n(b) A proprietor may use the production gauge as the entry gauge when spirits are:\n(1) Deposited for storage or processing at the same distilled spirits plant; or\n(2) Entered for redistillation at the same distilled spirits plant.\n(c) When spirits are entered for deposit at another distilled spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart L—Production of Distilled Spirits"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d430f98153fb80e607c95df1a3a49c6c4962e3e4ca7f2521aa631bfd712128ac","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.305","next":"us/27-cfr-19.307"},"notice":"GroundRules: Original legal text. Not legal advice."}