BEER11020 - Glossary C - E

CEMA	The Customs and Excise Management Act 1979
Cleansing	The process of settling after fermentation
Conditioning	Maturing; auxiliary fermentation
Connected (or co-operated) brewery	If beer is produced in more than one brewery during a calendar year, or a person is connected with any person who produces beer in any other brewery in the year, then that person's brewery is part of a group of connected breweries for the purposes of the small producer relief reduced rates scheme - Finance (No.2) 2023 Section 69 (and The Beer and Excise Warehousing (Amendment) Regulations 2002).
Copper	Vessel in which the worts are boiled with hops and brewing sugars
Dilution	The addition of water
Draught Relief	A discounted rate of duty available to qualifying products designed to be consumed on draught, BEER4000 refers.
Dry hopping	Addition of fresh hops to beer when racking
Duty point	The time when the duty becomes payable, whether or not payment is deferred
Duty suspension	An arrangement which allows goods liable to excise duty to be produced, processed, held, received and despatched without payment of duty
EGDR	Excise Goods (Drawback) Regulations 1995
Excise duty	The duty charged on beer under Section 47 of the Finance (No.2) Act 2023
Excise warehouse	A place approved by HM Revenue and Customs under CEMA section 92 for the storage of goods liable to excise duty without payment of that duty