Failed deliveries: Example of failed deliveries and the failed delivery account
The following are examples of failed deliveries:
- a delivery to a pub where no one is available to take receipt of the beer; or
- a delivery to a supermarket which the customer refuses to accept because the delivery missed its time slot; or
- a delivery of incorrect product which the customer refuses to accept (this includes deliveries to a brewer’s own depots).
Failed deliveries do not include the “milk round” scenario where a brewer loads a vehicle with beer which has not been ordered and tries to sell this beer as he does his round of deliveries.
The failed delivery account must show:
- the date the beer was returned and the reason;
- sufficient information to identify the original despatch of the beer in the records; and
- the amount of duty involved.