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Withdrawn tax determined;
Withdrawn free of tax for U.S., hospital, scientific, or educational use;
Withdrawn without payment of tax for addition to wine;
Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;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Withdrawn for research, development or testing (including government samples);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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