27 C.F.R. § 19.601

Current through May 31, 2024
Section 19.601 - Finished products records
(a) 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 spiritsplant. These records must show:
(1) The beginning and ending quantity of bottled or packaged spirits on hand;
(2) The quantity of spirits bottled or packaged; and
(3) Inventory overages.
(b) 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:
(1) Transferred in bond (packages);
(2) Withdrawn tax determined;
(3) Withdrawn free of tax for U.S., hospital, scientific, or educational use;
(4) Withdrawn without payment of tax for addition to wine;
(5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;
(6) Transferred to the production account for redistillation;
(7) Withdrawn for research, development or testing (including government samples);
(8) Voluntarily destroyed;
(9) Dumped for further processing;
(10) Recorded losses or shortages of finished product; and
(11) Disposed of as samples of the finished product.

27 C.F.R. §19.601

26 U.S.C. 5207

T.D. TTB-92, 76 FR 9090, 2/16/2011, as amended by T.D. TTB-119, 79 FR 17033, 3/27/2014