For products returned to the distributor’s facility for destruction due to reasons such as damaged or
expired product, it may not be mandatory to document the quantities destroyed by lot number.
For products returned following a recall, it is mandatory to document the returns by lot number as it is a
requirement to perform a final reconciliation.
If an establishment recall procedures depend on dates of first and last sale of a given lot, records of
destruction by lot numbers may provide necessary information pertaining to accountability per lot.