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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Samples: trade samples

Regulation 12(d) of the Wine and Made-wine Regulations 1989 provides that a wine producer may remove wine from licensed premises without payment of duty for use as samples, provided there is a genuine trade purpose for supplying the samples, for example, analysis and tests to be carried out on the wine before purchase. Further information (including what is not allowable) can be found in section 14 of Notice 163 (GOV.UK).