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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 19: DISTILLED SPIRITS PLANTS
Subpart P: Transfer and Withdrawals
: Withdrawal of Spirits Free of Tax
19.541 - Reconsignment.
(a) Reconsignment. When, prior to or on arrival at the consignee's premises, spirits or specially denatured spirits withdrawn free of tax under ? 19.536 are not accepted by the consignee or by a carrier, the spirits may be reconsigned (1) to the consignor, (2) to another proprietor for return to the bonded premises under the provisions of ? 19.685, or (3) to another permittee holding a valid permit issued under part 20 or 22 of this chapter, as applicable.
(b) Consent of surety. In case of reconsignment to bonded premises, the provisions of ? 19.685, relating to consent of surety in respect to return of spirits or specially denatured spirits withdrawn free of tax, are applicable.
(c) Records of reconsignment. In the case of reconsignment, the consignor shall cancel the initial record of shipment and prepare a new record of shipment, if shipment is to another permittee or proprietor. The new record of shipment shall be marked ?Reconsignment.? File copies of the canceled and the new record of shipment will be annotated to cross reference each other.
(Records relating to tax-free alcohol approved by the Office of Management and Budget under control number 1512-0334; records relating to specially denatured spirits approved by the Office of Management and Budget under control number 1512-0337)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201))
[T.D. ATF-199, 50 FR 9161, Mar. 6, 1985]
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