Technical guidance: How are the spirits accounted for and warehoused?
The spirits are collected in a spirits receiver. In many spirit production premises, a vessel known as an intermediate spirits receiver is used to hold the spirit pending transfer to a dual purpose vessel approved both as a spirits receiver and as a warehouse vat.
Unless the spirit receiver is completely empty before spirit collection starts, the distiller is required to measure and record the quantity and strength of the spirits remaining in the receiver. This is known as the ‘remnant account’.
Once spirit collection is complete, the quantity and strength of the spirits is measured and recorded, and then the remnant account (if any) is deducted to establish the ’spirits account’.
After the spirits account is taken and recorded, the spirits must be removed to a warehouse vat. In the case of a vessel which is approved both as a spirits receiver and warehouse vat, the vessel immediately assumes the status of a warehouse vat and the spirits are deemed to be warehoused.