CIDER11020 - Glossary: D - P

Draught Relief	A discounted rate of duty available to qualifying products designed and intended to be consumed on draught. CIDER05013 – Draught Relief (DR) refers.
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
EMCS	Excise Movement and Control System
Entered premises	Premises which have been registered for making cider and perry and which are described in the premises plan accompanying the application for registration
Alcohol duty	The duty charged on alcoholic products under Section 47 of the Finance (No.2) Act 2023.
Excise warehouse	A place approved under CEMA section 92 for the storage of goods on which excise duty is suspended
Large pack	Containers in excess of 10 litres up to a maximum of 400 litres (casks and kegs)
Made-wine / other fermented products	Old term. Now referred to as “other fermented products” instead – see below.
Other fermented products	Any product which is either: a)     obtained from the alcoholic fermentation of any substance, or b)     obtained by mixing a product obtained from the alcoholic fermentation of any substance, or anything derived from that product, with anything else; but is not beer, cider, wine or spirits.
Package	To put cider into tanks, casks, kegs, bottles or any other receptacles of a kind in which cider is distributed to wholesalers or retailers
Product	A description of cider according to its brand name, package size and alcoholic strength