Do I have to pay tax on wine samples used for tastings and trade fairs?

| 07 January, 2019

Duty is not payable on wine in cases where what is called ‘organoleptic’ tasting by professionals takes place within companies for the purposes of quality control, provided that the wine is not consumed.
Wine used for promotions and for tasting at, for example, trade fairs, shows, exhibitions and supermarkets must be duty-paid.