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§ 19.601 - Finished products records.

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Bottling and packaging. A proprietor must maintain daily transaction records and a daily summary record of the quantity of finished products bottled or packaged within the processing account at the distilled spirits plant. These records must show:

The beginning and ending quantity of bottled or packaged spirits on hand;

The quantity of spirits bottled or packaged; and

Inventory overages.

Disposition of finished products. A proprietor must also maintain daily records of the disposition of finished products from the processing account at the distilled spirits plant. These disposition records must show any spirits:

Transferred in bond (packages);

Withdrawn tax determined;

Withdrawn free of tax for U.S., hospital, scientific, or educational use;

Withdrawn without payment of tax for addition to wine;

Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;

Transferred to the production account for redistillation;

Withdrawn for research, development or testing (including government samples);

Voluntarily destroyed;

Dumped for further processing;

Recorded losses or shortages of finished product; and

Disposed of as samples of the finished product.

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§ 19.600 - Alcohol content and fill test record.
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§ 19.602 - Redistillation records.