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HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
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Technical guidance: Can a distiller receive feedstock from other excise traders?

A distiller may distil spirits from wine or cider (that is, a fermented fruit ‘wash’) supplied by a licensed wine producer or registered cider maker. Any removal of feedstock from one approved premises to another is subject to the same conditions as removals of any other excisable goods under duty suspension. Losses of feedstock prior to the point of distillation are chargeable with duty at the appropriaterate.

For Scotch whisky, the production process must comply with the requirements of The Scotch Whisky Order 1990 otherwise the spirit cannot be called Scotch whisky. Paragraph 3 of that order indicates that producers of Scotch whisky may not receive feedstock other than yeast and cereals from other excise traders. The trade association concerned, The Scotch Whisky Association, have obtained Counsel’s opinion which confirms this view.