---
kind: "section"
citation: "27 C.F.R. § 19.601"
title: "27"
number: "19.601"
heading: "Finished products records."
url: "https://uscodex.org/cfr/27/19.601"
---

# §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 spirits plant. 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  - (2) Withdrawn tax determined;
  - (3) Withdrawn free of tax for U.S., hospital, scientific, or educational use;
  - (4) Withdrawn without payment of tax for addition to wine;
  - (5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;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  - (7) Withdrawn for research, development or testing (including government samples);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.**

## Notes

### Amendments

[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-119, 79 FR 17033, Mar. 27, 2014]

### 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.

### Amendments

[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-119, 79 FR 17033, Mar. 27, 2014]