Hey Leos,
Actually, the TTB passed a temporary rule at the end of 2012 (which is still in effect), that reduces the bond amount for small brewers to $1,000 so long as the small brewer pays less than $50k in excise taxes in a given year. Because the federal excise tax rate is $7 on the first 60k barrels, that $50k in taxes is equal to producing approximately 7,142 barrels per year. We are estimating that we will produce fewer than 7,142 barrels per year for the first several years, so our initial bond rate should be $1,000.