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HMRC internal manual

Spirits Production Manual

General principles - Law

The legislation for control of spirit producers is contained in:

  • The Customs and Excise Management Act 1979 (CEMA);
  • The Alcoholic Liquor Duties Act 1979 (ALDA);
  • The Spirits Regulations 1991 (TSR);
  • The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (HMWR); and
  • The Revenue Traders (Accounts and Records) Regulations 1992 (RTR).