CIDER11010 - Glossary: A - C

ABV

Alcohol by volume

Accounting period

A calendar month, or such other period as may be authorised

Alcoholic strength (by volume)

Ratio of the volume of alcohol contained in alcoholic product to the volume of the alcoholic product, including the alcohol (expressed as a percentage to one decimal place)

ALDA

The Alcoholic Liquor Duties Act 1979

Authorised warehousekeeper

Occupier or operator of a tax warehouse (see definition of 'tax warehouse')

Business day

A working day from Monday to Friday (excluding public and local holidays)

CEMA

The Customs and Excise Management Act 1979

Cider

Cider  which is of a strength exceeding 1.2% ABV but less than 8.5% ABV (at a temperature of 20 degrees Celsius) and obtained from fermenting apple or pear juice without at any time adding:

  • any alcoholic liquor; or
  • any liquor or substance which gives colour or flavour, unless the Commissioners allow them as being necessary for the making of cider.

In addition, from 1 September 2010, the cider definition was extended to provide that 'the pre-fermentation mixture satisfies the pre-fermentation requirement' and the cider 'satisfies the final product juice requirement' - section 28 of Notice 162 (GOV.UK) refers

Customs duty

Charges on imported goods levied under the UK Global Tariff (UKGT), any other charges having equivalent effect and agricultural levy