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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Spoilt wine: reprocessing

Regulation 26(3) entitles a wine producer to reprocess and claim drawback of duty on wine returned to the licensed premises because it is spoilt or unfit for use.

Original containers (that is, have not been opened), which have passed the duty point, may be returned to the licensed premises for reprocessing. This includes the mixing of one wine with another (or others) and the filtering or repasteurising of wine. This could potentially lead to duty being paid twice on the reprocessed wine.

In order to make a claim, wine producers must include a detailed record of the returned wine in the spoilt wine record.