27 CFR §19.604

1. (a)If a proprietor dumps spirits for rebottling, the proprietor must prepare in accordance with § 19.599 a bottling and packaging record that covers the rebottling operation.
2. (b)If a proprietor relabels or recloses bottled products in accordance with § 19.363, the proprietor must maintain records of the operation that reflect the following:
   1. (1)The identity of the spirits relabeled or reclosed;
   2. (2)The date of the transaction;
   3. (3)The serial numbers of any cases involved; and
   4. (4)The total number of bottles.