# The Alcoholic Products (Excise Duty) Regulations 2023, Regulation 29: Destruction and reprocessing etc.


(1) Subject to paragraph (2), any spoilt alcoholic product must be destroyed so that it is rendered unsaleable as a beverage in accordance with any conditions as may be specified in a notice published by the Commissioners.
(2) An approved person may choose to reprocess a spoilt alcoholic product.
(3) The Commissioners may specify in a notice any conditions in accordance with which an approved person must reprocess a spoilt alcoholic product if that person chooses to reprocess a spoilt alcoholic product.
(4) If—
(a) an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), and
(b) the Commissioners have published a notice under paragraph (3),
the approved person must reprocess the spoilt alcoholic product in accordance with the notice.
(5) If an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), a repayment claim may not be made in respect of that product until reprocessing of that product has started.

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Source: https://www.legislation.gov.uk/uksi/2023/806/regulation/29 (the official version)
Page: https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.