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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - Certificates of age and origin

Certificates of age and origin at test to the authenticity of UK produced spirits. They are issued by HMRC to support exporters and producers of UK manufactured spirits and facilitate entry of their product into overseas markets.

There is no legislative requirement for HMRC to undertake this function. Responsibility derives from our historical position of having an officer on site, who was ideally situated to confirm the age and authenticity of the spirits at the distillery or warehouse of export.

The majority of certificates are issued in respect of Scotch whisky exports. They are considered an essential part of the industry’s efforts to protect Scotch whisky in overseas markets from counterfeiting.

Certificates are issued centrally from the HMRC office at Portcullis House, Glasgow.