Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Wine Guidance

HM Revenue & Customs
, see all updates

Glossary M - T

Made-wine Any liquor obtained from fermentation, or by mixing any liquor or substance with the product of alcoholic fermentation, which is not wine, beer, black beer, cider or spirits
Package To put wine into tanks, bottles or any other receptacles of a kind in which cider is distributed to wholesalers or retailers
Product A description of wine according to its brand name, package size and alcoholic strength.Rendering sparkling * it has an alcoholic strength in excess of 5.5% ABV, andas a result of any process: * it is held in a closed bottle and has a pressure, due to carbon dioxide, at 20°C of not less than 3.0 bars above atmospheric pressure, or, * regardless of pressure, it is held in a closed bottle which has a mushroom stopper held in place by a tie or fastening
Spirits (anything over 22%) Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits
Still Wine Any wine which has not been rendered sparkling
Tax warehouse A premises in which Excise goods may be produced, processed, held, received and despatched under duty suspension. Registered premises and excise warehouses are tax warehouses.