Section 19.425 - Withdrawal of spirits free of taxWhen a proprietor ships tax-free spirits to a permit holder as provided under § 19.424 , the proprietor must:
(a) Ship the spirits to the consignee designated in the permit;(b) Ship the spirits in approved containers;(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;(d) Prepare a package gauge record in accordance with § 19.619 , and attach it to the record of shipment if the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;(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(f) Secure all bulk conveyances as provided in § 19.441 .