»Ê¹ÚÌåÓýapp

Conditions to be imposed on a distiller retailing or wholesaling alcoholic liquors on distillery premises

(referred to in SPIR3060)

• »Ê¹ÚÌåÓýapp distiller must hold any appropriate Justice’s licence and comply with any conditions imposed by the licensing authority.
• Subject to conditions the trader may now store duty paid and duty unpaid goods together.
• »Ê¹ÚÌåÓýapp trader’s stock control system must, at all times, clearly identify and record the location and duty paid status of the different classes of goods. »Ê¹ÚÌåÓýapp systems must not allow for the status of the goods to be changed from duty paid to duty unpaid. »Ê¹ÚÌåÓýapp system must clearly show when a duty point has been reached.
• Stock records are to be kept, showing details of receipts of wines, spirits, beers etc, their location in stock and details of delivery, including the time of delivery.
• Bottles of spirits are to remain unopened on the premises until required for retail use.
• Financial records relating to the retailing or wholesaling business are to be made available to us on request.
• Details of the hours of opening of the shop, restaurant etc and changes to these hours must be entered in the trader’s business records.