Packages. If spirits are withdrawn from the bonded premises in packages on the basis of an individual package gauge, each package must be gauged unless the tax is to be determined on the production or filling gauge. When gauging the packages, the proprietor must prepare a package gauge record as specified in 19.619 and attach it to the record of tax determination that is required by 19.611.


27 CFR § 19.226

Scoping language

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