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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
, see all updates

Glossary: D - P

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
Excise duty The duty charged on cider under ALDA section 62
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 Any liquor obtained from fermentation, or by mixing any liquor or substance with the product of alcoholic fermentation, which is not wine, beer, cider 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