# The Wine and Made-wine Regulations 1989, Regulation 26: Claim for relief on spoilt wine and made-wine


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.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/regulation/26 (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.