AIR4000 - Alcoholic Ingredients Relief: Technical guidance: contents
| AIR4010 | Why do we need an alcoholic ingredients relief regime? |
| AIR4020 | What is alcoholic ingredients relief? |
| AIR4030 | Who can claim the relief? |
| AIR4040 | Are claimants required to be authorised or licensed? |
| AIR4050 | What are the claimants responsibilities? |
| AIR4060 | How are claims made? |
| AIR4070 | Are claims allowable if they cover more than 3 months or are input more than one month after the period end? |
| AIR4080 | Are there any other conditions that claimants must comply with? |
| AIR4090 | Can relief be claimed on behalf of another trader? |
| AIR4100 | What if a claimants business is a mixture of wholesale and retail? |
| AIR4110 | How do I assess the eligibility of finished products? |
| AIR4120 | Are claimants required to test every batch of their product to ascertain eligibility? |
| AIR4130 | Are claims based on the alcohol remaining in the eligible product or the amount used in the manufacturing process? |
| AIR4140 | What about eligible products with short lives? |
| AIR4150 | Are losses allowable under the AIR regime? |
| AIR4160 | Does AIR apply to mixtures containing ethanol for use as, for example, a sugar coating for sweets? |
| AIR4170 | Is duty payable on spirits based flavours, essences etc received from other EC Member States? |
| AIR4180 | What about spirits based essences/flavourings manufactured in the UK for distribution within the UK? |
| AIR4190 | Do traders who deal wholesale in flavours/essences need to be approved? |
| AIR4200 | Can traders who only supply spirits based flavours, essences, etc apply for an excise warehouse? |
| AIR4210 | What about traders who use essences in the manufacture of liqueurs? |
| AIR4220 | And what about ‘alcopops’? |
| AIR4230 | What documentation is required for intra-EU movements of essences? |
| AIR4240 | And third country imports? |
