Production process: what is wine and made-wine?
Wine is an alcoholic drink produced by fermenting the juice of fresh grapes or the must (juice) of fresh grapes. It has an alcoholic strength exceeding 1.2% abv but not exceeding 22% abv. Wine may be still or sparkling.
Made-wine is the term used to describe a wide variety of drinks that do not fall under the heading of spirits, wine, beer or cider, but are made from the alcoholic fermentation of any substance or the mixing of wine with another substance.
A full definition of wine and made-wine is in ALDA section 1(4) and (5).
Wine and made-wine are liable to UK excise duty once it has been produced (that is the point in fermentation when the strength first exceeds 1.2% abv) or when it is imported into the UK.
The relevant legislation is in ALDA sections 54(1) and 55(1).
Excise duty is remitted on any wine not exceeding 1.2%.