# 27 C.F.R. § 25.296 (2026): Record of beer concentrate

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_296

## Section

- **Citation:** 27 C.F.R. § 25.296 (2026)
- **Heading:** Record of beer concentrate
- **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 / § 25.296: § 25.296   Record of beer concentrate.

## Text

(a)
Daily records.
A brewer who produces concentrate or reconstitutes beer shall maintain daily records which accurately reflect the balling, quantity, and alcohol content of—
(1) Beer entered into the concentration process;
(2) Concentrate produced;
(3) Concentrate transferred to other breweries;
(4) Concentrate exported;
(5) Concentrate received;
(6) Concentrate used in reconstituting beer; and
(7) Beer reconstituted.
(b)
Summary report of operations.
A brewer who produces concentrate or reconstitutes beer shall report by specific entries on Form 5130.9, the quantity of beer entered into the concentration process, and the quantity of beer reconstituted from concentrate. In addition, the brewer shall prepare on Form 5130.9, a summary accounting of all concentrate operations at the brewery for the reporting period. This summary accounting will show, in barrels of 31 gallons with fractions rounded to 2 decimal places:
(1) Concentrate on hand beginning of the reporting period;
(2) Concentrate on hand end of the reporting period;
(3) Concentrate produced;
(4) Concentrate received; and
(5) Specific disposition of concentrate such as “used in reconstitution,” “removed for export,” “removed to foreign-trade zone,” or “transferred to other breweries.”
(26 U.S.C. 5415)
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40358, July 28, 1993]

## 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_296. Check the current official text before relying on it. Not legal advice.