WINE03570 - Spoilt wine: duty return

At the end of the accounting period, the entries in the spoilt wine record (of spoilt wine and wine reprocessed) should be recorded on the second page of the EX606 duty return.

If not satisfied that any of the required conditions have been met, or with the evidence provided, an officer can instruct the wine producer to repay any duty reclaimed on his next EX606 duty return or an assessment can be issued.