Every brewer for sale claiming remission or repayment of duty in respect of beer brewed by him or her which has been removed from his or her entered premises and which has accidentally become spoilt or otherwise unfit for consumption shall deliver to the proper officer an application together with a statement in writing giving—
(a) such detail as will enable it to be identified to a specific delivery from the approved warehouse;
(b) a declaration by himself or herself or by some responsible person in his or her employment that—
(i) none of the beer referred to in the statement has borne a charge of duty less than that chargeable at the minimum rate of duty in force at the time the beer was brewed,
(ii) the beer became accidentally spoilt or otherwise unfit for consumption whilst in the possession of the person to whom it was originally consigned,
(iii) to the best of the declarant's knowledge and belief the beer contains no added substance other than finings for the purpose of clarification,
(iv) no part of the beer consists of waste beer or bottom other than bottoms forming naturally in the beer in the casks or other vessels in which it has been returned, and
(v) the declarant holds a certificate furnished by each consignor specifying the particulars of the spoilt beer returned.