Record keeping and related requirements for breweries

Introduction

As the holder of an excise manufacturer licence, a brewer 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 your records are inappropriate or insufficient, we may direct you to maintain specific records.

Your excise obligations include:

• keeping all excisable goods securely
• accounting for all raw materials used and beer produced
• paying excise duty 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 all of the following:

• raw materials register
• recipe sheets
• brewhouse records
• fermentation and storage records
• bright beer register
• packaged product register.