CIDER03400 - Cider production: strength and quantity of cider

Sections 8 and 9 of Notice 162 (GOV.UK) give detailed information on how to measure alcoholic strength and quantity for duty purposes. The legal basis is provided by Section 45 of the Finance (No.2) Act 2023.

Regulation 2 of the Alcoholic Products (Excise Duty) Regulations 2023 [MS(1] [CV(2] provides that the quantity of cider in any container for duty purposes is the quantity shown on the label of the pack or on the invoice, delivery note or similar document.