In order to purchase these materials duty-free, Schools/Units must:

1. Request an APT2 form by email to (opens in a new window)sirc@ucd.ie with the following information:

• Details of the amount of ethanol or Industrial Methylated Spirits (IMS) being ordered,
• Name of the supplier,
• Your details and the name of your PI (if applicable),
• Location to send the form to and the premises at which the spirit is to be received and used.

2. Send the University purchase order and completed APT2 form, including all attached copies, to the supplier.

3. Once the product is delivered to you, you will receive Copy 2 and 3 of the APT2 form back. Complete the required information (part 3 on Copy 2 and Copy 3) on the attached APT2 form, return Copy 3 to the consigner/ supplier and retain and file Copy 2.

Your filed APT2 forms must be always readily available for inspection by Revenue Commissioners.

• Maintain records of all alcohol products in use, including volumes, in use by, location, storage arrangements, and purpose of use. Use a suitable logbook detailing full stock records of all duty-free alcohol received and used, e.g.

• Date	Details	Amount In	Amount Out	Balance
  01/10/21	Delivery of Ethanol - APT2 Ref: S21455	100L		100L
  03/10/21	Lab 101 - A.N. Other		10L	90L

• 
  Ensure that all duty-free alcohol stored tallies with the logbook as this may be audited by Revenue Inspectors.
• Store stocks of duty-free alcohol in a suitable secure locked facility and ensure that access to this storage facility is restricted with records of access documented and kept. These documents may be audited by Revenue Inspectors.
• Ensure that such spirits are used for no purpose other than that for which authorisation has been granted i.e., research and teaching purposes.