24.302—Effervescent wine record.
A proprietor who produces or receives sparkling wine or artificially carbonated wine in bond shall maintain records showing the transaction date and details of production, receipt, storage, removal, and any loss incurred. Records will be maintained for each specific process used (bulk or bottle fermented, artificially carbonated) and by the specific kind of wine, e.g., grape, pear, cherry. The record will contain the following:
(a)
The volume of still wine filled into bottles or pressurized tanks prior to secondary fermentation or prior to the addition of carbon dioxide;
(g)
The volume of finished sparkling wine or artificially carbonated wine bottled or packed (amount produced);
(i)
An explanation of any unusual transaction. ( Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367 )); and
(j)
If the proprietor is an importer of wine to which the provisions of § 27.140 of this chapter apply, any certification or other records required at the time of release from customs custody under that section.
(Approved by the Office of Management and Budget under control number 1512-0298)