StacksVerified U.S. regulatory reference

27 CFR §19.598

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
A proprietor who processes, mixes, or blends spirits in the processing account must maintain “dump/batch” records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question:
  1. (a)Serial number of the record or batch number;
  2. (b)Name and distilled spirits plant number of the producer;
  3. (c)Kind and age of the spirits used, together with a notation, if applicable, that the spirits—
    1. (1)Were treated with oak chips;
    2. (2)Contain added caramel;
    3. (3)Were imported; or
    4. (4)Are from Puerto Rico or the Virgin Islands;
  4. (d)Serial number of the tank or container to which ingredients are added for use;
  5. (e)Serial or identification number of the tank or container from which spirits are removed;
  6. (f)Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;
  7. (g)Serial number of the source transaction record (for example, the record for spirits previously dumped);
  8. (h)Date of each transaction;
  9. (i)Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
  10. (j)Formula number;
  11. (k)Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
  12. (l)Total quantity in proof gallons of all alcoholic ingredients used;
  13. (m)Identification of each record to which spirits are transferred;
  14. (n)Quantity of each lot transferred;
  15. (o)Date of each transfer;
  16. (p)Total quantity in proof gallons of the product transferred;
  17. (q)Batch gain or loss; and
  18. (r)For each batch to be tax determined in accordance with § 19.247, the effective tax rate.