Following completion of the production gauge, a proprietor must make the appropriate entry for:
Deposit of the spirits on bonded premises for storage or processing;
Withdrawal of the spirits on determination of tax;
Withdrawal of the spirits free of tax;
Withdrawal of the spirits without payment of tax; or
Transfer of the spirits for redistillation.
A proprietor may use the production gauge as the entry gauge when spirits are:
Deposited for storage or processing at the same distilled spirits plant; or
Entered for redistillation at the same distilled spirits plant.
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.