When a proprietor ships tax-free spirits to a permit holder as provided under Sec. 19.424, the proprietor must:
(a) Ship the spirits to the consignee designated in the permit;
(b) Ship the spirits in approved containers;
(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;
(d) Prepare a package gauge record in accordance with Sec. 19.619, and attach it to the record of shipment if the spirits are in packages that are to be gauged;
(e) Prepare a record of shipment (shipping invoice, bill of lading, or other document serving the same purpose) for each shipment and forward the original to the consignee as provided in Sec. 19.625; and
(f) Secure all bulk conveyances as provided in Sec. 19.441. (26 U.S.C. 5214)