---
kind: "section"
citation: "27 C.F.R. § 25.294"
title: "27"
number: "25.294"
heading: "Inventories."
url: "https://uscodex.org/cfr/27/25.294"
---

# §25.294. Inventories.

- (a) The brewer shall take a physical inventory of beer and cereal beverage at least once each calendar month. The brewer may take this inventory within 7 days of the close of the calendar month for which made.
- (b) The brewer shall make a record of inventories of beer or cereal beverage which will show the following:
  - (1) Date taken;
  - (2) Quantity of beer and cereal beverage on hand;
  - (3) Losses, gains, and shortages; and
  - (4) **Signature, under penalties of perjury of the brewer or person taking this inventory.**
- (c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer.

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]