---
kind: "section"
citation: "27 C.F.R. § 19.343"
title: "27"
number: "19.343"
heading: "Use of spirits, wines, and alcoholic flavoring materials."
url: "https://uscodex.org/cfr/27/19.343"
---

# §19.343. Use of spirits, wines, and alcoholic flavoring materials.


A proprietor must prepare a dump/batch record in accordance with [§ 19.598](/cfr/27/19.598.md) for spirits, wines, alcoholic flavoring materials, and nonalcoholic ingredients used in the manufacture of a distilled spirits product according to the following rules.

- (a) **Dump record.** A proprietor must prepare a dump record when spirits, wines, or alcoholic flavoring materials are dumped for use in the manufacture of a distilled spirits product, and when spirits are dumped for redistillation in the processing account.
- (b) **Batch record.** A proprietor must prepare a batch record to report:
  - (1) The dumping of spirits that are to be used immediately and in their entirety in preparing a batch of a product manufactured under an approved formula;
  - (2) The use of spirits or wines previously dumped, reported on dump records and retained in tanks or receptacles; or
  - (3) The use of any combination of ingredients under [paragraph (b)(1)](#b-1) or [paragraph (b)(2)](#b-2) of this section in preparing a batch of product manufactured under an approved formula.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.