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Regulation 26 Claim for relief on spoilt wine and made-wine

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A producer claiming remission or repayment of duty in respect of wine or made-wine which has been sent out or removed from his winery and which has accidentally become spoilt or otherwise unfit for use shall –

(a)

notify the officer immediately any such wine or made-wine has been returned to the winery;

(b)

retain such wine or made-wine in the vessels in which it was returned to the winery, and without making any addition thereto, for a period of forty-eight hours after its return or until such earlier time as the officer authorises the disposal or other processing thereof;

(c)

make his claim for relief in writing; and

(d)

provide the officer with proof that the duty which was due on the wine or made-wine when it was sent out or removed from the winery was paid, and with such other particulars as are necessary to substantiate the claim.