Updates: Alcoholic Ingredients Relief

2023

7 February 2023

Alcoholic Ingredients Relief: Background: Scope of delegation

address update

Alcoholic Ingredients Relief: Background: Purpose and application of the Law

updating address

Alcoholic Ingredients Relief: Introduction: Responsibility for this book

Updating to current address

2021

25 March 2021

Alcoholic Ingredients Relief: Control - good practice: physical exam

End of transition period related change - highlighting that the Directive applies to NI only.

Alcoholic Ingredients Relief: Technical guidance: And third country imports?

End of transition period related changes.

Alcoholic Ingredients Relief: Technical guidance: What documentation is required for intra-EU movements of essences? (applicable to Northern Ireland only)

End of transition period related change to highlight applicable to NI only.

Alcoholic Ingredients Relief: Technical guidance: Is duty payable on spirits based flavours, essences etc received from other EC Member States?

Changes reflecting end of transition period.

Alcoholic Ingredients Relief: Technical guidance: Does AIR apply to mixtures containing ethanol for use as, for example, a sugar coating for sweets?

End of transition period changes - removed reference to EC law.

Alcoholic Ingredients Relief: Technical guidance: Why do we need an alcoholic ingredients relief regime?

End of transition period related changes: highlighted the Directive only applies to NI but the AIR regime under FA 1995 applies for NI and GB.

Alcoholic Ingredients Relief: Background: Law

End of transition period changes highlighting that the Directive only applies in NI and included the law to include the HMDP Regs