27 CFR 19.407 - Consignee premises.

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§ 19.407 Consignee premises.
(a) General. A proprietor who receives spirits, denatured spirits, or wines by transfer in bond is the “consignee” of the shipment for purposes of this part. Upon arrival of an in-bond shipment at the consignee's premises or at the destination point specified in the carrier's transportation documents, the consignee must:
(1) Examine each conveyance to determine whether the securing devices, if any, are intact upon arrival. If the securing devices are not intact, the consignee must immediately notify the appropriate TTB officer before removal of any spirits from the conveyance;
(2) Determine, record, and report any losses as required by subpart R of this part;
(3) Acknowledge receipt of the shipment on the transfer record as required by § 19.621 or § 24.309 of this chapter and retain the original of the transfer record and any accompanying documents for his files. Retained copies of transfer records will become deposit records for purposes of this part; and
(4) Identify separately any spirits that were produced at an alcohol fuel plant. Those spirits may not be withdrawn, used, sold or otherwise disposed of for other than fuel use.
(b) Packages. When a consignee receives spirits in packages, the consignee must weigh each package. The consignee must record the receiving weight of each package on the accompanying package gauge record or on a list according to temporary package serial numbers prepared by the consignor. A copy of the package gauge record or list must remain with the original transfer record. However, the consignee is not required to weigh each package when:
(1) The transfer is made in a secured conveyance and the securing devices are intact on arrival;
(2) The individual packages were sealed by the consignor and are intact on arrival; or
(3) The requirement for weighing the packages at the consignor's premises has been waived under § 19.405(d)(3).
(c) Bulk conveyances and pipelines. When a consignee receives spirits, denatured spirits, or wines by bulk conveyance or by pipeline, the consignee must:
(1) Make a gauge and record the results on the transfer record in accordance with § 19.621 or § 24.309 of this chapter. However, the appropriate TTB officer may waive the gauging requirement for receipts by pipeline upon a finding that there will be no jeopardy to the revenue; and
(2) Ensure that each conveyance is empty and has been thoroughly drained.

Title 27 published on 2014-04-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5001 - Imposition, rate, and attachment of tax

§ 5002 - Definitions

§ 5004 - Lien for tax

§ 5005 - Persons liable for tax

§ 5006 - Determination of tax

§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

§ 5010 - Credit for wine content and for flavors content

§ 5041 - Imposition and rate of tax

§ 5061 - Method of collecting tax

§ 5062 - Refund and drawback in case of exportation

§ 5066 - Distilled spirits for use of foreign embassies, legations, etc.

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5171 - Establishment

§ 5172 - Application

§ 5173 - Bonds

§ 5175 - Export bonds

§ 5176 - New or renewed bonds

§ 5178 - Premises of distilled spirits plants

§ 5179 - Registration of stills

§ 5180 - Signs

§ 5181 - Distilled spirits for fuel use

§ 5201 - Regulation of operations

§ 5202 - Supervision of operations

§ 5203 - Entry and examination of premises

§ 5204 - Gauging

§ 5206 - Containers

§ 5207 - Records and reports

§ 5211 - Production and entry of distilled spirits

§ 5212 - Transfer of distilled spirits between bonded premises

§ 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax

§ 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5215 - Return of tax determined distilled spirits to bonded premises

§ 5221 - Commencement, suspension, and resumption of operations

§ 5222 - Production, receipt, removal, and use of distilling materials

§ 5223 - Redistillation of spirits, articles, and residues

§ 5231 - Entry for deposit

§ 5232 - Imported distilled spirits

§ 5235 - Bottling of alcohol for industrial purposes

§ 5236 - Discontinuance of storage facilities and transfer of distilled spirits

§ 5241 - Authority to denature

§ 5242 - Denaturing materials

§ 5243 - Sale of abandoned spirits for denaturation without collection of tax

§ 5271 - Permits

§ 5273 - Sale, use, and recovery of denatured distilled spirits

§ 5301 - General

§ 5311 - Detention of containers

§ 5312 - Production and use of distilled spirits for experimental research

§ 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States

§ 5362 - Removals of wine from bonded wine cellars

§ 5370 - Losses

§ 5373 - Wine spirits

§ 5501 - Establishment

§ 5502 - Qualification

§ 5503 - Construction and equipment

§ 5504 - Operation

§ 5505 - Applicability of provisions of this chapter

§ 5551 - General provisions relating to bonds

§ 5552 - Installation of meters, tanks, and other apparatus

§ 5553 - Supervision of premises and operations

§ 5554 - Pilot operations

§ 5555 - Records, statements, and returns

§ 5559 - Determinations

§ 5561 - Exemptions to meet the requirements of the national defense

§ 5562 - Exemptions from certain requirements in cases of disaster

§ 5601 - Criminal penalties

§ 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises

§ 5682 - Penalty for breaking locks or gaining access

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6065 - Verification of returns

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7510 - Exemption from tax of domestic goods purchased for the United States

§ 7805 - Rules and regulations

U.S. Code: Title 31 - MONEY AND FINANCE