WINE04040 - Duty point and moving wine in duty suspension: constructive removal

The status of wine held on licensed premises may be changed from duty suspension to duty paid without the need to remove the wine from those premises, providing that the appropriate duty is accounted for and a clear audit trail is maintained which identifies that wine in the wine producer’s records. When a wine producer constructively removes wine, particularly prior to a budget increase, the record must be completed before the time of the duty rate rise and cannot subsequently be cancelled, amended or altered. This is provided for by section 12A of the Wine and Made-wine Regulations 1989.