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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Samples: trade samples

Regulation 12(d) of the Cider and Perry Regulations 1989 provides that a cider maker may remove cider from registered premises without payment of duty for use as samples, provided there is a genuine trade purpose for supplying the samples, for example, analysis and tests to be carried out on the cider before purchase. Further information (including what is not allowable) can be found in section 14 of Notice 162 (GOV.UK).