27 C.F.R. § 19.770 Transfer record.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Consignor. When required by this part, proprietors shall prepare a transfer record. The transfer record shall show: (1) Serial number, commencing with “1” on January 1 of each year; (2) Serial number and date of TTB Form 5100.16 (not required for wine spirits withdrawn without payment of tax for use in wine production); (3) Name and distilled spirits plant number of consignor; (4) Name and distilled spirits plant number or bonded wine cellar number of the consignee; (5) Account from which the spirits or wines were removed for transfer (i.e., production, storage, or processing account); (6) Description of the spirits, denatured spirits, or wine— (i) Name and plant number of the producer, warehouseman or processor (Not required for denatured spirits or wine. For imported spirits, record the name and plant number of the warehouseman or processor who received the spirits from customs custody. For transfer of imported spirits from customs custody to TTB bond, record the name of the foreign producer. For Virgin Islands or Puerto Rican spirits, show the name of the producer in the Virgin Islands or Puerto Rico. For spirits of different producers or warehousemen which have been mixed in the processing account, record the name of the processor.); (ii) Kind of spirits or wines (For denatured spirits, show kind and formula number. For alcohol, show material from which produced. For bulk spirits and for alcohol in packages, show kind and proof. For other spirits and wines, use kind designation as defined in 27 CFR Part 4 or 5 as appropriate); (iii) Age (in years, months, and days) and year of production; (iv) Number of packages or cases with their lot identification numbers or serial numbers and date of fill; (v) Type of container (If spirits, denatured spirits or wines are to be transferred by pipeline, show “P/L”.); (vi) Proof gallons for distilled spirits, or wine gallons for denatured spirits or wine; (vii) Conveyance identification; and (viii) For distilled spirits products which contain eligible wine or eligible flavors, the elements necessary to compute the effective tax rate as follows: (A) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors); (B) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and (C) Proof gallons of distilled spirits derived from eligible flavors. (7) Notation to indicate when spirits are being transferred in bond from production facility to another plant; (8) Identification of seals, locks or other devices affixed to the conveyance or package (Permanent seals affixed to a conveyance and which remain intact need not be recorded on the transfer record when a permanent record is maintained); (9) Date; and (10) Signature and title of the consignor with the penalties of perjury statement required by §19.100. (b) Consignee. (1) When a proprietor receives wine from a bonded wine cellar, the consignee shall complete Form 703 covering such transfer in accordance with the instructions thereon. (2) When a proprietor receives spirits from an alcohol fuel plant or from customs custody, or spirits, denatured spirits and wines from the bonded premises of another distilled spirits plant, he shall record the results of such receipt on the related transfer record as follows: (i) Date of receipt; (ii) Notation whether the securing devices on the conveyance were or were not intact on arrival (not applicable to spirits transferred in unsecured conveyances or denatured spirits); (iii) Gauge of spirits, denatured spirits, or wine showing the tank number, proof (percent of alcohol by volume for wine) and elements of the weight or volumetric determination of quantity, wine gallons or proof gallons received, and any losses or gains; (iv) Notation of excessive in-transit loss, missing packages, tampering, or apparent theft; (v) Account into which the spirits, denatured spirits or wines were deposited (i.e., production, storage or processing); and (vi) Signature and title of the consignee with the penalties of perjury statement required by §19.100. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–297, 55 FR 18065, Apr. 30, 1990; 55 FR 23635, June 11, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
Other Records
§ 19.770 Transfer record.
