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  • Records you must keep

    You must keep records like those listed below for at least five years and make them available to us if we request them.

    Your records should include:

    • brew sheet or batch card sequencing (including the recipe, volume and strength details for each brew made)
    • all stock received (raw material, including pre-packaged recipes, yeast, hops, malt)
    • details of test brews (including remission approval or excise return if test brew is not destroyed)
    • details of sample brews
    • copies of excise returns
    • calibration test results.

    You can choose the specific format of your records, but they must show that you can account for all of your excisable beer.

    The following example is a guide.

    Example 1: Test/sample brew sheet

    Test brews (including new recipes) are for bona fide analysis of quality control and for verification of the strength of beer recipes. Remission of duty may be sought for each test brew that is disposed of with our approval. Sample brews or brews for tastings, whether consumed on the premises or not, are liable for excise duty at the applicable full rate. All test and sample brews must be recorded and maintained for audit purposes. The image shows an example of how to record the test/sample brew including brew name, test/sample brew number, beer/recipe number, date of brew, quantity, ingredients used, full details of workings, tasting notes, strength testing method used, final strength.

    End of example

     

    Example 2: Customer brewing/bottling sheet

    Example of a customer brewing/bottling sheet. The image shows an example of how to record the brew number, date of brew, customer name, address, beer name/recipe number, quantity and strength. The example sheet has the following calculation notes: Quantity is calculated on the size of the fermenter used; The first 1.15% is deducted from the beer strength to calculate the excise duty; Check excise tariff sub items 1.15 and 1.16 for current rates; Litres of alcohol (LALs) = litres × strength %. Example: 50 litres × (5% − 1.15% = 3.85%) = 1.9 LALs × $2.85. Total excise duty payable = $5.41

    End of example
      Last modified: 22 May 2019QC 22202