HMRC internal manual

Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period)

WINE03580 - Spoilt wine: cancellation of drawback

Regulation 29 of the Wine and Made-wine Regulations 1989 provides for cancellation, at any time, of drawback of duty granted where a wine producer contravenes any of the conditions laid down in Part VII of the Regulations.