27 CFR § 19.306 - Entry.
(a) Following completion of the production gauge, a proprietor must make the appropriate entry for:
(1) Deposit of the spirits on bonded premises for storage or processing;
(2) Withdrawal of the spirits on determination of tax;
(3) Withdrawal of the spirits free of tax;
(4) Withdrawal of the spirits without payment of tax; or
(5) Transfer of the spirits for redistillation.
(b) A proprietor may use the production gauge as the entry gauge when spirits are:
(1) Deposited for storage or processing at the same distilled spirits plant; or
(2) Entered for redistillation at the same distilled spirits plant.
(c) When spirits are entered for deposit at another distilled spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply.