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Record keeping for manufacture of other excisable beverages

Records to keep if your business manufactures and stores other excisable beverages (OEBs).

Last updated 14 May 2023

Records for manufacturers

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 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:

Records for fermented beverages

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

If you produce a spirit-based beverage, you are required to keep the following records in addition to general requirements.

Manufacture of other excisable beverages – records and information to keep

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 formulas.
 

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, 700 ml 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.

QC63616