A proprietor who bottles or packages spirits must prepare a “bottling and packaging” record for each lot of spirits bottled or packaged. The bottling and packaging record must contain the following information:
(a)
Bottling tank number;
(b)
Serial number of the record (beginning with “1” at the start of each calendar or fiscal year);
(c)
Formula number (if any) under which the batch was produced;
(d)
Serial number of the dump/batch record from which the spirits were received;
(e)
Kind of distilled spirits product (including age, if claimed);
(f)
Details of the tank gauge (including proof, wine gallons, proof gallons, and, if applicable, obscuration);
(g)
The date the bottles or packages were filled;
(h)
The size of the bottles or packages filled, the number of bottles per case, and the number of cases or packages filled;
(i)
Serial numbers by brand name of the cases or other containers filled;
(j)
Proof of the spirits bottled or packaged (if different from the proof recorded under paragraph (f) of this section);
(k)
Total quantity bottled, packaged, or otherwise disposed of in bulk;
(l)
Losses or gains of the distilled spirits product; and
(m)
If labeled as bottled in bond, a statement to that effect.
Code of Federal Regulations
(
26 U.S.C. 5207
)