CIDER11020 - Glossary: D - P
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Draught Relief |
A discounted rate of duty available to qualifying products designed and intended to be consumed on draught. CIDER05013 – Draught Relief (DR) refers. |
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Duty point |
The time when the duty becomes payable, whether or not payment is deferred |
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Duty suspension |
An arrangement, which allows goods liable to excise duty to be produced, processed, held, received and despatched without payment of duty |
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EMCS |
Excise Movement and Control System |
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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 |
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Alcohol duty |
The duty charged on alcoholic products under Section 47 of the Finance (No.2) Act 2023. |
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Excise warehouse |
A place approved under CEMA section 92 for the storage of goods on which excise duty is suspended |
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Large pack |
Containers in excess of 10 litres up to a maximum of 400 litres (casks and kegs) |
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Made-wine / other fermented products |
Old term. Now referred to as “other fermented products” instead – see below. |
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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. |
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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 |
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Product |
A description of cider according to its brand name, package size and alcoholic strength |