{"data":{"id":"us/27-cfr-19.343","jurisdiction":"us","citation":"27 CFR 19.343","heading":"Use of spirits, wines, and alcoholic flavoring materials.","body":"A proprietor must prepare a dump/batch record in accordance with § 19.598 for spirits, wines, alcoholic flavoring materials, and nonalcoholic ingredients used in the manufacture of a distilled spirits product according to the following rules.\n(a) Dump record. A proprietor must prepare a dump record when spirits, wines, or alcoholic flavoring materials are dumped for use in the manufacture of a distilled spirits product, and when spirits are dumped for redistillation in the processing account.\n(b) Batch record. A proprietor must prepare a batch record to report:\n(1) The dumping of spirits that are to be used immediately and in their entirety in preparing a batch of a product manufactured under an approved formula;\n(2) The use of spirits or wines previously dumped, reported on dump records and retained in tanks or receptacles; or\n(3) The use of any combination of ingredients under paragraph (b)(1) or paragraph (b)(2) of this section in preparing a batch of product manufactured under an approved formula.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart N—Processing of Distilled Spirits"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"de7af489931cc30c231336b1288262ab6df7c0596bc5172dc3ec1d9aad31a4e2","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.342","next":"us/27-cfr-19.344"},"notice":"GroundRules: Original legal text. Not legal advice."}