I am creating one and it truly depends on what spirit, I am doing 100% agave so I MUST work with distillers in Mexico, and it's just more regulations plus there are only a few canning facilities in Mexico and you have to do everything. But, if you don't use tequila and say vodka it will be much much easier as there are plenty of full-service companies that will formulate, bottle, and package your products. Most places will give you a bulk tank of spirit and then you just order your minimum as you go. First, you need to contact the companies to find out what the minimum order is and see if you can afford it, after that calculate the cost of labels, formula creation, storage for cans, and then marketing materials. I would recommend teaming up with someone who is familiar like a consultant to fast-track as there are so many details that can be missed.
I am a year into my project and I am not yet at production, but all in all for the first run plus set up and business cost I am currently looking at $65,000 for initial investment and I still have to get a marketing team.