27 C.F.R. § 19.540 Removal of denatured spirits and articles.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Specially denatured spirits. (1) Specially denatured spirits withdrawn free of tax under §19.536(d) shall be shipped in approved containers to the consignee designated on the permit. If such spirits are for export or for transfer to a foreign-trade zone for export or for storage pending exportation, they shall be withdrawn under the applicable provisions of part 28 of this chapter. (2) Domestic specially denatured spirits may be transferred to qualified users located in a foreign-trade zone for use in the manufacture of articles under the applicable provisions of part 20 of this chapter. The alcohol, as defined in 27 CFR part 20, in domestic specially denatured spirits must be produced entirely in the United States, including Puerto Rico. (3) When specially denatured spirits are shipped to a qualified user, dealer, or an applicant or prospective applicant under paragraph (c)(2)(ii) of this section, the proprietor shall prepare a record of shipment in accordance with §19.779. Bulk conveyances used to transport specially denatured spirits shall be secured in accordance with the provisions of §19.96. (b) Completely denatured alcohol. No permit, application, or notice is required for removal of completely, denatured alcohol from bonded premises. (c) Samples of denatured spirits. (1) The proprietor may take samples of denatured spirits free of tax which may be necessary for the conduct of business. (2) The proprietor may furnish samples of specially denatured spirits: (i) To dealers in, and users of, specially denatured spirits in advance of sales; or (ii) To applicants or prospective applicants for permits to use specially denatured spirits, for experimental purposes or for use in preparing samples of a finished product for submission on request by the appropriate TTB officer . (A) Proprietors shall maintain records to ensure that samples of specially denatured spirits dispensed to a nonpermittee do not exceed five gallons per calendar year. Records of samples of less than five gallons shall be maintained as provided in §19.766. (B) Samples in excess of five gallons may be furnished to nonpermittees only after the consignee provides the proprietor with a letterhead application approved by the appropriate TTB officer under §20.252 of this chapter. The proprietor shall retain the approved letterhead application on file as a part of the record of transaction. (C) For each shipment of a sample in excess of five gallons under paragraph (c)(2)(ii)(B) of this section, the proprietor shall prepare a record of shipment and forward the original to the consignee, in accordance with §19.779. (3) Each sample of specially denatured spirits withdrawn under the provisions of paragraph (c)(2) of this section shall have a label affixed showing the following information: (i) The word “Sample”, and the words “Specially Denatured Alcohol”, or “Specially Denatured Rum”, whichever is applicable; (ii) The name, address, and plant number of the proprietor; and (iii) The formula number. (d) Articles. Removal of articles from bonded premises shall be in accordance with the provisions of part 20 of this chapter. (48 Stat. 999, as amended, 72 Stat. 1362, as amended, 1370, as amended (19 U.S.C. 81c; 26 U.S.C. 5214, 5271)) [T.D. ATF–199, 50 FR 9161, Mar. 1, 1985; 50 FR 20099, May 14, 1985, as amended by T.D. ATF–274, 53 FR 25156, July 5, 1988; T.D. TTB–8, 69 FR 3829, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart P—Transfer and Withdrawals
Withdrawal of Spirits Free of Tax
§ 19.540 Removal of denatured spirits and articles.
