# 27 CFR § 25.186: Record of beer transferred

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-25.186

## Section

- **Citation:** 27 CFR § 25.186
- **Heading:** Record of beer transferred
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 25—BEER > Subpart L—Removals Without Payment of Tax > Transfer to Another Brewery of Same Ownership

## Text

(a) Preparation of invoice. When beer is transferred between breweries without payment of tax, the shipping brewer shall prepare a serially numbered invoice or commercial record, in duplicate, covering the transfer. The invoice will be marked “transfer without payment of tax” and will contain the following information:
(1) Name and address of shipping brewer;
(2) Date of shipment;
(3) Name and address of receiving brewer;
(4) For cases, the number and size of cases and the total barrels;
(5) For kegs, the number and size of kegs and the total barrels;
(6) For shipments in bulk containers, the type of container, identity of the container and the total barrels.
(b) Reconsignment of beer. When beer is reconsigned in transit to another brewery of the same ownership, the shipping brewer shall (1) prepare a new invoice showing reconsignment to another brewery and shall void all copies of the original invoice, or (2) shall mark all copies of the original invoice with the words “Reconsigned to ______,” followed by the name and address of the brewery to which the beer is reconsigned.
(c) Disposition of invoice. On shipment of the beer, the shipping brewer shall send the original copy of the invoice to the receiving brewer, and shall retain the other copy for the brewery records. On receipt of the beer, the receiving brewer (including a brewer to whom beer was returned or reconsigned in transit) shall note on the invoice any discrepancies in the beer received, and retain the invoice in the brewery records.
(d) Preparation of records and report. The shipping brewer shall use the invoice showing beer removed to another brewery without payment of tax in preparing daily records under § 25.292 and in preparing the Brewer's Report of Operations, Form 5130.9. The receiving brewer (including a brewer to whom beer was returned or reconsigned in transit) shall use the invoice showing beer received from another brewery without payment of tax in preparing daily records under § 25.292 and in preparing the Brewer's Report of Operations, Form 5130.9.
(Sec. 201. Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5414))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993]

## Nearby sections

- [27 CFR § 25.181 § 25.181 Eligibility.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.181.md)
- [27 CFR § 25.182 § 25.182 Kinds of containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.182.md)
- [27 CFR § 25.183 § 25.183 Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.183.md)
- [27 CFR § 25.184 § 25.184 Losses in transit.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.184.md)
- [27 CFR § 25.185 § 25.185 Mingling.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.185.md)
- [27 CFR § 25.186 § 25.186 Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.186.md)
- [27 CFR § 25.191 § 25.191 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.191.md)
- [27 CFR § 25.192 § 25.192 Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.192.md)
- [27 CFR § 25.195 § 25.195 Removals for analysis.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.195.md)
- [27 CFR § 25.196 § 25.196 Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.196.md)
- [27 CFR § 25.201 § 25.201 Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.201.md)
- [27 CFR § 25.203 § 25.203 Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.203.md)
- [27 CFR § 25.205 § 25.205 Production.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.205.md)
- [27 CFR § 25.206 § 25.206 Removal of beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-25.186. Check the current official text before relying on it. Not legal advice.