Record keeping and related requirements for distilleries

Refund of excise duty

Under certain conditions, refunds may be approved where excise duty has already been paid.

Claims must be made in writing and state the nature and particulars of the claim, such as whether the goods:

• have deteriorated or been damaged, pillaged, lost or destroyed or become unfit for human consumption while subject to Tax Office control
• are not worth the amount of excise duty paid on the goods
• have been entered under the wrong excise tariff item and too much duty has been paid such as paid through manifest error or patent misconception of the law
• have been taken up as ships stores or aircraft stores, or
• are, at the request of a Minister of State, withdrawn from sale or distribution on the grounds of public health.

Sections within Refunds, remissions and drawbacks

• Refund of excise duty
• Remission of excise duty
• Drawback of excise duty