AIR4120 - Alcoholic Ingredients Relief: Technical guidance: Are claimants required to test every batch of their product to ascertain eligibility?

If products are produced under controlled conditions where alcohol is added by a calibrated machine, a representative sample must be checked for compliance with the conditions and the results recorded.

However, if the process is not automated then proof of compliance with the definition will be required for every eligible article or batch of eligible articles produced. If these conditions cannot be demonstrated to our satisfaction then a repayment of duty on the alcohol incorporated in the product will not be allowed.