# 27 C.F.R. § 25.295 (2026): Record of unsalable beer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_295

## Section

- **Citation:** 27 C.F.R. § 25.295 (2026)
- **Heading:** Record of unsalable beer
- **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 / § 25.295: § 25.295   Record of unsalable beer.

## Text

A brewer having unsalable beer in packages or tanks in the brewery may destroy, recondition, or use the beer as material. The brewer shall report the quantity of the beer destroyed, reconditioned, or used as materials, in daily records and on Form 5130.9. If the unsalable beer consists of rejects from the packaging operations, the beer may be destroyed without being included in the packaging production records, and, when so destroyed, will be so reported in the brewer's daily records and on Form 5130.9. When reject bottled beer is to be consumed at the brewery or sold to brewery employees, or is cased or otherwise accumulated pending other disposition, the quantity will be included in the packaging production and be so reported in the brewer's daily records and on Form 5130.9.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1389 as amended, 1390, as amended, 1395 as amended (26 U.S.C. 5411, 5415, 5555))

## 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_295. Check the current official text before relying on it. Not legal advice.