AIR3300 - Alcoholic Ingredients Relief: Law, policy and application: Procedure for processing and verification of AIR claims

Basic Action

On receipt of the claim at the National Excise Alcoholic Ingredients Relief Centre:

• Date-stamp the “DOR” box on the claim.
• Ensure that the claim is fully completed.
• Check that the claim has been submitted within the specified time limits.
• Set up trader’s folder for each claimant.
• Enter the following details in the station register;

• name and address of the claimant;
• address of the production premises (if different);
• period of claim;
• total amount of duty claimed; and
• date passed for face vetting/verification/queries/payment.

• Ensure that the serial number from the station register is marked on claim.
• If the claim form is not completed properly, then return it to the claimant giving reasons why.

Face vetting of claims

• Ensure that the claim is complete and shows:

• full descriptions and quantities of eligible articles produced; and
• quantities of all alcoholic ingredients used.

• Check that the duty claimed on each ingredient is credible when compared to the quantity used.
• Check that the articles produced are eligible for entitlement to relief.
• Check that underclaims or overclaims from previous periods have been adjusted correctly.
• If satisfied pass for payment otherwise follow up enquires or pass for verification.

Errors on claims

Small errors which do not exceed Monetary Limits Code ‘A’ (G1.1) may beadjusted by the claimant, provided that the errors made are not persistently against therevenue and no fraud is suspected.