Record keeping for alcohol distilleries

Raw material register

Only the primary raw material needs to be recorded:

• wine – for brandy and grape spirit production
• fermentable starch and sugar – for fermentation processes associated with whisky and grain spirit or rum and molasses spirit production.

The minimum details need to be:

• invoice number
• date, type and quantity of material received
• opening stock quantity
• date, type, quantity and batch number for the raw material used in production
• closing stock quantity.

Fermentation record

Distillers will record many details as they monitor the fermentation process.

The minimum details need to be:

• batch identification details, for example, batch number, type
• the quantity of fermentable product to be fermented (litres)
• the specific gravity of the fermentable product, prior to fermentation and post fermentation
• the quantity of fermented product (litres) transferred from the fermenter
• the final strength of the fermented product.

Distillation record

The minimum details need to be:

• date of distillation
• still used (if more than one still on the excise-licensed premises)
• identifying number of the charge (consecutive numbering system)
• type of alcohol, for example, grape wine, sugar, grain
• vessel identification number prior to input to still
• quantity of alcohol to the still (litres)
• strength of alcohol to the still
• litres of alcohol to the still (litres × strength = LALs)
• vessel identification number for spirit received from still
• quantity of alcohol from the still to the receiving vessel (litres)
• strength of alcohol from the still
• litres of alcohol from the still to the receiving vessel (litres × strength = LALs).

Bulk storage register

There must be an audit trail that traces underbond excisable product as it moves in and out of bulk vessels.

The minimum details need to be:

• movements from the still to a vessel
• movements between vessels
• movements to the still (re-distillation where there is a corresponding Distillation Register entry)
• movements out to packaging
• underbond movements in or out
• feints destroyed
• manufacture for example, mixing with other ingredients such as caramel, or addition of water.

Packaging record

The minimum details need to be:

• product type
• date of packaging
• packaging unit size for example, 700 ml bottles, 100 litre barrels
• volume available for packaging including litres and alcoholic strength
• total number of units packaged
• packaging losses incurred.

Where spirit is moved to wooden barrels for maturation, the minimum details that need to be kept are:

• product type
• date, quantity transferred into the barrel (in litres) and temperature, strength, litres of alcohol
• date, quantity transferred out of the barrel (in litres) and temperature, strength, litres of alcohol
• losses incurred during maturation.

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.