A proprietor may withdraw spirits from bonded premises for any lawful purpose based on the production gauge when it is made in accordance with §19.289(b). Spirits may be withdrawn without payment of tax for export based on the production gauge when it is made under §19.289(c). When spirits that are to be withdrawn on determination of tax on the original gauge are transferred in bond, all copies of the transfer record required by §19.620 must be marked “Withdrawal on Original Gauge”.

(26 U.S.C. 5204)