WINE11010 - Glossary A - C
ABV | Alcohol by volume |
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Accounting period | A calendar month, or such other period as may be authorised |
Alcoholic strength (by volume) | Ratio of the volume of ethyl alcohol contained in any liquor to the volume of liquor, including the alcohol (expressed as a percentage to one decimal place) |
ALDA | The Alcoholic Liquor Duties Act 1979 |
Authorised warehousekeeper | Occupier or operator of a tax warehouse (see definition of ‘tax warehouse’) |
Business day | A working day from Monday to Friday (excluding public and local holidays) |
CEMA | The Customs and Excise Management Act 1979 |
Cider (or perry) | Cider (or perry) which is of a strength exceeding 1.2% ABV but less than 8.5% ABV (at a temperature of 20°C) and obtained from fermenting apple (or perry) juice without at any time adding:\n- any alcoholic liquor; or\n- any liquor or substance which gives colour or flavour, unless the Commissioners allow them as being necessary for the making of cider.\nIn addition, from 1 September 2010, the cider definition was extended to provide that ‘the pre-fermentation mixture satisfies the pre-fermentation requirement’ and the cider ‘satisfies the final product juice requirement’ - Notice 162 section 28 refers |
Customs duty | Charges on imported goods levied under the Common Customs Tariff of the European Union (EU), any other charges having equivalent effect and agricultural levy |