BEER3620 - Failed deliveries: Example of failed deliveries and the failed delivery account

The following are examples of failed deliveries:

• a delivery to a pub where no one is available to take receipt of the beer; or
• a delivery to a supermarket which the customer refuses to accept because the delivery missed its time slot; or
• a delivery of incorrect product which the customer refuses to accept (this includes deliveries to a brewer’s own depots).

Failed deliveries do not include the “milk round” scenario where a brewer loads a vehicle with beer which has not been ordered and tries to sell this beer as he does his round of deliveries.

The failed delivery account must show:

• the date the beer was returned and the reason;
• sufficient information to identify the original despatch of the beer in the records; and
• the amount of duty involved.