27 CFR 19.306
§ 19.306 Entry.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.306, § 19.306 Entry, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116124
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Full text
(a) Following completion of the production gauge, a proprietor must make the appropriate entry for:
(1) Deposit of the spirits on bonded premises for storage or processing;
(2) Withdrawal of the spirits on determination of tax;
(3) Withdrawal of the spirits free of tax;
(4) Withdrawal of the spirits without payment of tax; or
(5) Transfer of the spirits for redistillation.
(b) A proprietor may use the production gauge as the entry gauge when spirits are:
(1) Deposited for storage or processing at the same distilled spirits plant; or
(2) Entered for redistillation at the same distilled spirits plant.
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.