{"data":{"id":"us/27-cfr-19.425","jurisdiction":"us","citation":"27 CFR 19.425","heading":"Withdrawal of spirits free of tax.","body":"When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, the proprietor must:\n(a) Ship the spirits to the consignee designated in the permit;\n(b) Ship the spirits in approved containers;\n(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;\n(d) Prepare a package gauge record in accordance with § 19.619, and attach it to the record of shipment if the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;\n(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\n(f) Secure all bulk conveyances as provided in § 19.441.","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 P—Transfers, Receipts, and Withdrawals"],"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":"b79d10789a76e85d547782f5710e408564b6607ab696260b954b9e5fbb736c43","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.424","next":"us/27-cfr-19.426"},"notice":"GroundRules: Original legal text. Not legal advice."}