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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Law, Policy and Application - Unauthorised removal/possession of distillable materials

Law

(1) If any person-

(a) conceals in or without the consent of the proper officer removes from a distillery any wort, wash, low wines, feints or spirits; or

(b) knowingly buys or receives any wort, wash low wines, feints or spirits so concealed or removed ; or
(c) knowingly buys or receives or has in his possession any spirits which have been removed from the place where they to have been charged with duty before the duty payable thereon has been charged and either paid or secured, not being spirits which have been condemned or are deemed to have been condemned as forfeited,

he shall be guilty of an offence under this section and may be arrested, and the goods liable to forfeiture.

(2) A person guilty of an offence under this section shall be liable-

(a) on summary conviction, to a penalty of the prescribed sum or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years or to both – ALDA s17

Policy and Application

Self explanatory.