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HMRC internal manual

Wine Guidance

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 made-wine and which are described in the premises plan accompanying the application for registration
Excise duty The duty charged on wine and made-wine under ALDA sections 54 and 55
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 made-wine 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 made-wine producer A person who produces made-wine on any premises in the UK licensed under 55(2) in respect of those premises
Licensed made-wine premises Any premises in respect of which a licensed made-wine producer is licensed under ALDA section 55(2)