27 CFR §19.601

1. (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. (1)The beginning and ending quantity of bottled or packaged spirits on hand;
   2. (2)The quantity of spirits bottled or packaged; and
   3. (3)Inventory overages.
2. (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. (1)Transferred in bond (packages);
   2. (2)Withdrawn tax determined;
   3. (3)Withdrawn free of tax for U.S., hospital, scientific, or educational use;
   4. (4)Withdrawn without payment of tax for addition to wine;
   5. (5)Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;
   6. (6)Transferred to the production account for redistillation;
   7. (7)Withdrawn for research, development or testing (including government samples);
   8. (8)Voluntarily destroyed;
   9. (9)Dumped for further processing;
   10. (10)Recorded losses or shortages of finished product; and
   11. (11)Disposed of as samples of the finished product.