Record keeping and related requirements for breweries

Stocktakes

You must conduct stocktakes on a regular basis to establish the accuracy of your stock records and to detect omissions or errors, as well as security issues such as theft, plant and equipment problems.

You should conduct stocktakes on a floor-to-book basis. The quantities of product on hand should be compared with book totals. Your stock records should then be updated, if required.

Duty is payable on stock you are not able to account for to our satisfaction. Stock losses that are outside normal loss parameters must be brought to our attention as soon as possible. Stock gains must be taken up in records.

Accounting for the theft of underbond stocks is the responsibility of the licence holder and duty is payable on stock that has been stolen.

If underbond stock has been stolen, contact us for advice.

Sections within Other requirements

• Alcohol-strength testing
• Determining beer volumes
• Calibrating vessels
• Stocktakes
• Operational losses
• Abnormal losses