AIR4000 - Alcoholic Ingredients Relief: Technical guidance: contents

1. AIR4010

   Why do we need an alcoholic ingredients relief regime?
2. AIR4020

   What is Alcoholic Ingredients Relief?(AIR)
3. AIR4030

   Who can claim the relief?
4. AIR4040

   Are claimants required to be authorised or licensed?
5. AIR4050

   What are the claimants responsibilities?
6. AIR4060

   How are claims made?
7. AIR4080

   Are there any conditions that the claimants must comply with?
8. AIR4090

   Can relief be claimed on behalf of another person or company?
9. AIR4110

   How do I assess the eligibility of finished products?
10. AIR4120

    Are claimants required to test every batch of their product to ascertain eligibility?
11. AIR4130

    Are claims based on the alcohol remaining in the eligible product or the amount used in the production or manufacturing process?
12. AIR4140

    What about eligible articles with short shelf lives?
13. AIR4150

    Are losses allowable under the AIR regime?
14. AIR4160

    Does AIR apply to mixtures containing ethanol which put a glaze on cakes, for instance?
15. AIR4170

    Is duty payable on imports of spirits based flavours and essences?
16. AIR4180

    What about spirit based essences/flavourings manufactured in the UK for distribution within the UK?
17. AIR4190

    Do traders who deal wholesale in flavours/essences need to be approved?
18. AIR4200

    Can traders who only supply spirits based flavours, essences, etc. apply for an excise warehouse approval?
19. AIR4210

    What about traders who use essences in the manufacture of liqueurs?
20. AIR4220

    And what about "Alcopops"?
21. AIR4230

    What documentation is required for intra-EU movements of essences? (applicable to Northern Ireland only)
22. AIR4240

    And third country imports?