EDM4-4-1 CANCELLED Losses of Wine

This publication was cancelled

This publication was cancelled as of 2026-04-15 and replaced with EDM4-4-1 Losses of wine.

This memorandum explains the application of the Excise Act, 2001 to losses of wine. It also provides information on where these losses must be reported on an excise duty return

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2004-04-15