27 CFR §20.171

1. (a)Dealer. When a dealer transfers new or recovered specially denatured spirits to a distilled spirits plant or permittee in the normal course of business or in accordance with § 20.216 or § 20.231 of this part, the dealer shall prepare a record of shipment in accordance with paragraph (c) of this section. Dealers shall consistently use the same record series for the record of shipment. A dealer's record of shipment shall show a serial number or other unique number.
2. (b)User. When a user transfers new or recovered specially denatured spirits to a distilled spirits plant or permittee in accordance with § 20.216, 20.231, or 20.235 of this part, the user shall prepare a record of shipment in accordance with paragraph (c) of this section.
3. (c)Record. The record of shipment shall consist of an invoice, bill of lading or similar document which shows the following information:
   1. (1)Date of shipment;
   2. (2)Consignor's name and address;
   3. (3)Consignee's name, address, and permit number or distilled spirits plant registry number;
   4. (4)For each formula of specially denatured spirits—
      1. (i)The formula number,
      2. (ii)The number and sizes of containers, and
      3. (iii)The total quantity; and,
   5. (5)If the specially denatured spirits are recovered, the word “recovered” shall appear on the record.