This section pays export refund on EU cereals that are exported in the form of Scotch Whisky and Irish Whiskey. The refund is payable when the cereals are distilled.

Refund certificates are required in order to obtain a refund and must be applied for before the export takes place. This section also issues these certificates. Subject to sufficient funds being available, exporters can be paid a maximum of €74,999.99 per budget period prior to obtaining a refund certificate.

Whisky export traders who hold a refund certificate can apply for an Inward Processing (IP) certificate which allows easier access to Inward Processing Relief (IPR). Although HM Revenue & Customs operate the IPR system, this section issues the IP certificates.

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