If you're going to write a recall plan, you might as well make it robust and useful. Although you hope to God to never need to use it, having a recall plan in place can help keep your company's image as a competent, trustworthy organization by knowing exactly how you will react to what is potentially one of the worst PR disasters you could face.
You should be keeping track of not just what finished product goes where, but lot codes of raw materials and which batches they are going into. You should be able to trace forward and backwards from any ingredient or product and know which batches are affected and where those batches went. What happens if your malt supplier says some of their lots of grain contained unacceptable levels of pesticides? Do you know if you used that malt? If so, when did you use it? Who do you contact about getting the product back? Who do you assign to answer media inquires? What government agencies do you need to call? Who is the contact for your customers? How do you plan to get the product back logistically? What do you plan on doing with the product when you get it back? Do you need to set up a special recall phone number for customers to contact you? Do you have a press release ready to go? How will you handle the costs? Lots of questions to answer when dealing with recalls.