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Record keeping for fortified wine manufacturing

Records to keep if your business manufactures fortified wine, for all fortifying spirits received, stored and used.

Last updated 14 May 2023

Records for wine fortification

As a business that manufactures fortified wine, you must record and keep details of all fortifying spirits you have received, stored and used.

If you hold an excise licence, you need to also:

  • keep the records required by your licence
  • keep the records for the period advised on your licence (generally 5 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.

For more information on record keeping, see:

Wine fortification records to keep

If you manufacture fortified wine, you need to keep the following records.

In addition, if you hold an excise licence, you also need to keep general records for your alcohol business

Wine fortification – records and information to keep

Examples of types of records

Information your records need to show

Spirit register that sets out the spirit received, used and a running balance

Data elements or information to include:

  • invoice number
  • date, type and strength of spirit received
  • opening stock quantity
  • date, type, quantity, spirit and what the spirit was used for
  • closing stock quantity.

Account of fortifying register that records each fortification activity

Data elements or information to include:

  • date of fortification
  • fortification reference
  • details of the product fermented, including litres fermented, baume (sugar content) of unfermented juice, baume of fermented wine, alcoholic strength of wine
  • details of spirits used, including litres used, alcohol strength, litres of alcohol (LALs) used
  • details of fortified wine, including litres of fortified wine produced, baume of fortified wine, alcoholic strength of fortified wine.

You can contact us for further guidance or examples of appropriate records for receiving, storing and using fortifying spirits.