Wine and Made-wine Regulations 1979
| Jurisdiction | UK Non-devolved |
| Citation | SI 1979/1240 |
| Year | 1979 |
1979 No. 1240
CUSTOMS AND EXCISE
The Wine and Made-wine Regulations 19794thOctober 1979
11thOctober 1979
1stNovember 1979
ARRANGEMENT OF REGULATIONS
PART I
Preliminary
Regulation 1. Citation and commencement.
Regulation 2. Revocation.
Regulation 3. Application.
Regulation 4. Interpretation.
PART II
Determination of Duty and the Rates thereof
Regulation 5. Charge to duty.
PART III
Production, Storage and Removal
Regulation 6. Licence to produce.
Regulation 7. Entry.
Regulation 8. Withdrawal of entry.
Regulation 9. Production.
Regulation 10. Use.
Regulation 11. Gauging and measurement.
Regulation 12. Storage.
Regulation 13. Removal by pipe-line.
PART IV
Records, Accounts and Payment of Duty
Regulation 14. Entry Book.
Regulation 15. Stocktaking.
Regulation 16. Furnishing of returns and payment of duty.
Regulation 17. Payment of duty on failure to furnish a return.
Regulation 18. Accounts.
PART V
Relief From Duty
Regulation 19. Relief from payment of duty.
Regulation 20. Claim for relief.
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 56(1), 61(1) and 62(5) of the Alcoholic Liquor Duties Act 1979(a), and of all other powers enabling them in that behalf, hereby make the following Regulations:—
PART I
Preliminary
Citation and commencement
1. These Regulations may be cited as the Wine and Made-wine Regulations 1979 and shall come into operation on 1st November 1979.
Revocation
2. The Wine and Made-wine Regulations 1975(b) are hereby revoked.
Application
3. These Regulations apply to wine and made-wine produced in the United Kingdom for sale.
Interpretation
4. In these Regulations—
"the Act of 1979" means the Alcoholic Liquor Duties Act 1979;
"approved" means approved by the Commissioners;
"cider" has the meaning given by section 1 of the Act of 1979;
"the Collector" means the Collector of Customs and Excise for the Collection in which a winery is situate;
"duty" means the duty of excise charged on wine or made-wine under sections 54 and 55 respectively of the Act of 1979;
"excise warehouse" has the meaning given by section 1 of the Management Act of 1979;
"licence" means a licence issued under section 54(2) or 55(2) of the Act of 1979;
"licensed" in relation to a producer of wine or of made-wine has the meaning given by section 4 of the Act of 1979;
"made-wine" has the meaning given by section 1 of the Act of 1979;
"the Management Act of 1979" means the Customs and Excise Management Act 1979(c);
(a) 1979 c.4.
(b) S.I. 1975/1790.
(c) 1979 c.2.
"month" means a calendar month or any period of 4 or, as the case may be, 5 weeks allowed by the Commissioners for the purpose of accounting for duty;
"officer" has the meaning given by section 1 of the Management Act of 1979;
"producer" means a producer of wine or of made-wine who is or is required to be licensed;
"proper" has the meaning given by section 1 of the Management Act of 1979;
"wine" has the meaning given by section 1 of the Act of 1979;
"winery" means the premises, rooms, places and vessels entered by a licensed producer for use by him in his trade as a producer.
PART II
Determination of Duty and the Rates thereof
Charge to duty
5.—(1) Subject to paragraphs (2) and (3) below, wine or made-wine produced in a winery shall be charged with duty at the time it is sent out of that winery and at the rate in force at that time; and the duty shall be paid in accordance with Regulation 16(1):
Provided that where any wine or made-wine is sent out to another winery in accordance with paragraph (2)(c)(i) below, that other winery shall be treated as being the winery in which the wine or made-wine was produced.
(2) Subject to such conditions as the Commissioners may impose, including any condition that security shall be given to their satisfaction, a producer may send out from a winery wine or made-wine chargeable with duty without payment of that duty for any of the following purposes—
(a) exportation or shipment as stores;
(b) deposit in an excise warehouse for—
(i) mixing with spirits,
(ii) exportation or shipment as stores,
(iii) use as ingredients of goods permitted to be produced in an excise warehouse and intended for exportation or shipment as stores, or
(iv) such other purposes as the Commissioners may allow;
(c) removal, subject to the prior approval of the proper officer—
(i) to another winery, or
(ii) in the case of made-wine only, to premises in respect of which any person is registered in accordance with...
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