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AIR4000 | Alcoholic Ingredients Relief: Technical guidance: contents

From HM Revenue & Customs · Alcoholic Ingredients Relief

Contents22 entries

  1. AIR4010Alcoholic Ingredients Relief: Technical guidance: Why do we need an alcoholic ingredients relief regime?
  2. AIR4020Alcoholic Ingredients Relief: Technical guidance: What is Alcoholic Ingredients Relief (AIR)?
  3. AIR4030Alcoholic Ingredients Relief: Technical guidance: Who can claim the relief?
  4. AIR4040Alcoholic Ingredients Relief: Technical guidance: Are claimants required to be authorised or licensed?
  5. AIR4050Alcoholic Ingredients Relief: Technical guidance: What are the claimant's responsibilities?
  6. AIR4060Alcoholic Ingredients Relief: Technical guidance: How are claims made?
  7. AIR4080Alcoholic Ingredients Relief: Technical guidance: Are there any other conditions that claimants must comply with?
  8. AIR4090Alcoholic Ingredients Relief: Technical guidance: Can relief be claimed on behalf of another person or company?
  9. AIR4110Alcoholic Ingredients Relief: Technical guidance: How do I assess the eligibility of finished products?
  10. AIR4120Alcoholic Ingredients Relief: Technical guidance: Are claimants required to test every batch of their product to ascertain eligibility?
  11. AIR4130Alcoholic Ingredients Relief: Technical guidance: Are claims based on the alcohol remaining in the eligible product or the amount used in the production or manufacturing process?
  12. AIR4140Alcoholic Ingredients Relief: Technical guidance: What about eligible articles with short lives?
  13. AIR4150Alcoholic Ingredients Relief: Technical guidance: Are losses allowable under the AIR regime?
  14. AIR4160Alcoholic Ingredients Relief: Technical guidance: Does AIR apply to mixtures containing ethanol for use as, for example, a sugar coating for sweets?
  15. AIR4170Alcoholic Ingredients Relief: Technical guidance: Is duty payable on spirits based flavours, essences etc received from other EC Member States?
  16. AIR4180Alcoholic Ingredients Relief: Technical guidance: What about spirits based essences/flavourings manufactured in the UK for distribution within the UK?
  17. AIR4190Alcoholic Ingredients Relief: Technical guidance: Do traders who deal wholesale in flavours/essences need to be approved?
  18. AIR4200Alcoholic Ingredients Relief: Technical guidance: Can traders who only supply spirits based flavours, essences, etc apply for an excise warehouse?
  19. AIR4210Alcoholic Ingredients Relief: Technical guidance: What about traders who use essences in the manufacture of liqueurs?
  20. AIR4220Alcoholic Ingredients Relief: Technical guidance: And what about 'alcopops'?
  21. AIR4230Alcoholic Ingredients Relief: Technical guidance: What documentation is required for intra-EU movements of essences? (applicable to Northern Ireland only)
  22. AIR4240Alcoholic Ingredients Relief: Technical guidance: And third country imports?