The Cider and Perry Regulations 1989

Claim for relief on spoilt cider

26.  A maker claiming remission or repayment of duty in respect of cider which has been sent out or removed from his cider premises and which has accidentally become spoilt or otherwise unfit for use shall–

(a) notify the officer immediately any such cider has been returned to the cider premises;

(b) retain such cider in the vessels in which it was returned to the cider premises, and without making any addition thereto, for a period of forty-eight hours after its return or until such earlier time as the officer authorises the disposal or other processing thereof;

(c) make his claim for relief in writing; and

(d) provide the officer with proof that the duty which was due on the cider when it was sent out or removed from the cider premises was paid, and with such other particulars as are necessary to substantiate the claim.