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  • Records for manufacture of other excisable beverages

    If you manufacture and store other excisable beverages (OEBs), you need to keep detailed records of your operations.

    You need to:

    • keep the records required by your licence
    • keep the records for the period advised on your licence (generally five years)
    • make these records (and copies) available to us if we ask to see them.

    If you cease to hold an excise licence you must keep all records of your previously-licensed activities, for the period advised on your licence.

    Most records required are those that you would normally use in your business operations. If your records don't meet the requirements, we may direct you to maintain specific records.

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    Manufacture of other excisable beverages - records required

    If you produce fermented beverages, we recommend that you keep records similar to those breweries need to keep.

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    If you produce a spirit-based beverage, the table below sets out the records you are required to keep.

    Manufacture of other excisable beverages – records information and examples

    Examples of types of records

    Information your records need to show

    Raw materials register/spirit account

    The minimum details need to be:

    • date the spirit was received
    • type of spirit received
    • the quantity of spirit received including litres, alcohol strength and temperature
    • date, type, quantity and batch number for the spirit used in production
    • closing stock quantity.
     

    Manufacturing account

    The minimum details need to be:

    • the batch number and date
    • the quantity of spirit (litres, alcohol strength and temperature) transferred from the spirit account
    • other ingredients added to the tank (as per approved formulae).
     

    Bulk beverage register

    The minimum details need to be:

    • product type
    • vessel number
    • date, litres, alcohol strength, temperature, LALs of product moved into the bulk vessel
    • date, litres, alcohol strength, temperature, LALs of product moved out of the bulk vessel
    • a running balance of product in the vessel
    • details of any losses of product incurred.
     

    Packaging account

    The minimum details need to be:

    • product type
    • date of packaging
    • packaging unit size for example, 700ml bottles
    • volume available for packaging including litres and alcoholic strength
    • total number of units packaged
    • packaging losses incurred.
     

    Packaged product register

    The minimum details need to be:

    • product type
    • package type and size
    • opening stock details and date
    • quantities of packaged stock as a running total
    • alcoholic strength of product
    • date on which product was moved to packaged stock
    • quantity of product moved to packaged stock
    • date on which product was moved out of store
    • quantity of product moved out of store
    • details of breakages and loss of products and any remissions claimed.
     

    You can also contact us for further guidance or examples of appropriate records to meet the record-keeping requirements.

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    Last modified: 15 Sep 2020QC 63616