Record keeping and related requirements for distilleries

Introduction

As the holder of an excise manufacturer licence, a distiller must keep and retain records for excise purposes and produce those records on demand.

Most records required are those that you would normally use in your business operations. If the records are found to be inappropriate or insufficient, the Tax Office may direct you to maintain specific records.

Your excise obligations include:

• keeping the feedstock and spirits securely
• accounting for all feedstock used and spirits produced, and
• paying excise duty as and when due.

You need to maintain adequate records to show these obligations have been met. Depending on your operations, the records you need to keep include:

• stillhouse records
• spirit store records
• receipts and deliveries of bulk spirit
• bottling operations records
• packaged store records, and
• spirit warehouse records