WINE11020 - Glossary D - L
Duty point | The time when the duty becomes payable, whether or not payment is deferred |
Duty suspended | An arrangement, which allows goods liable to Excise duty to be produced, processed, held, received and despatched without payment of duty |
EMCS | Excise Movement and Control System |
Entered premises | Premises which have been licensed for producing wine and other fermented product and which are described in the premises plan accompanying the application for registration |
Excise duty | The duty charged on wine and other fermented product under The Finance (No. 2) Act 2023 section 47. |
Excise warehouse | A place approved under CEMA section 92 for the storage of goods on which excise duty is suspended |
Fortification | The mixing of wine or other fermented product with spirits under sections 57 and 58 of ALDA |
Licensed wine producer | A person who produces wine on any premises in the UK licensed under ALDA section 54(2) in respect of those premises |
Licensed wine premises | Any premises in respect of which a licensed wine producer is licensed under ALDA section 54(2) |
Licensed other fermented product producer | A person who produces other fermented product on any premises in the UK licensed under 55(2) in respect of those premises |
Licensed other fermented product premises | Any premises in respect of which a licensed other fermented product producer is licensed under ALDA section 55(2) |