WINE10310 - Regulation offences: spoilt wine or made-wine

ALDA 1979 section 56 provides the power to impose, by regulation, conditions governing the drawback of excise duty. This includes spoilt wine or other fermented product relief claimed by licensed wine or other fermented product producers. These regulations are included in the Wine and Made-wine Regulations 1989 - regulations 25 to 29.

If a person contravenes or fails to comply with the above regulations or provisions, or any conditions imposed under these regulations, that person has committed an offence and is liable to penalties.