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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Glossary A - C

ABV Alcohol by volume
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: * any alcoholic liquor; or * any liquor or substance which gives colour or flavour, unless the Commissioners allow them as being necessary for the making of cider.In 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 30 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