# 27 C.F.R. § 25.294 (2026): Inventories

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_294

## Section

- **Citation:** 27 C.F.R. § 25.294 (2026)
- **Heading:** Inventories
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart U: Records and Reports / § 25.294: § 25.294   Inventories.

## Text

(a) The brewer shall take a physical inventory of beer and cereal beverage at least once each calendar month. The brewer may take this inventory within 7 days of the close of the calendar month for which made.
(b) The brewer shall make a record of inventories of beer or cereal beverage which will show the following:
(1) Date taken;
(2) Quantity of beer and cereal beverage on hand;
(3) Losses, gains, and shortages; and
(4) Signature, under penalties of perjury of the brewer or person taking this inventory.
(c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (26 U.S.C. 5415))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

## Nearby sections

- [27 C.F.R. § 25.291 (2026) § 25.291   Records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_291.md)
- [27 C.F.R. § 25.292 (2026) § 25.292   Daily records of operations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_292.md)
- [27 C.F.R. § 25.293 (2026) § 25.293   Record of ballings and alcohol content.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_293.md)
- [27 C.F.R. § 25.294 (2026) § 25.294   Inventories.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_294.md)
- [27 C.F.R. § 25.295 (2026) § 25.295   Record of unsalable beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_295.md)
- [27 C.F.R. § 25.296 (2026) § 25.296   Record of beer concentrate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_296.md)
- [27 C.F.R. § 25.297 (2026) § 25.297   Report of Operations, Form 5130.9 or Form 5130.26.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_297.md)
- [27 C.F.R. § 25.298 (2026) § 25.298   Excise tax return, Form 5000.24.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_298.md)
- [27 C.F.R. § 25.299 (2026) § 25.299   Execution under penalties of perjury.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_299.md)
- [27 C.F.R. § 25.300 (2026) § 25.300   Retention and preservation of records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_300.md)
- [27 C.F.R. § 25.301 (2026) § 25.301   Photographic copies of records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_301.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_294. Check the current official text before relying on it. Not legal advice.