Should the cost of transporting distilled product from the production facility to duty-suspended storage (like an LCB warehouse) be included in COGS?

Yes, members consistently include delivery costs from distillery to duty-suspended storage as part of COGS. This reflects the principle that all costs to get the product into a distribution-ready state — from production through to the point it's stored and ready to ship to customers — should be captured in COGS. Once the product leaves the warehouse/storage location and moves to customers, that freight is treated separately as a distribution cost. The rationale is that the journey to duty-suspended storage is part of the creation and preparation process, not the sales/distribution phase.