# The Alcoholic Products (Excise Duty) Regulations 2023, Regulation 10: Small producer relief – certain removals within the United Kingdom

Extent: E+W+S+N.I.

(1) This regulation applies where—
(a) a person (P) is liable for the payment of alcohol duty chargeable at the discounted rate on an alcoholic product produced in, or imported into, Great Britain,
(b) P intends, and intended from the time the product became so chargeable, to remove the product to Northern Ireland from Great Britain, and
(c) the product was produced on production premises that did not meet, at the time of production, the volume production limit condition.
(2) P may pay duty charged at the standard rate on the product.
(3) If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due.

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Source: https://www.legislation.gov.uk/uksi/2023/806/regulation/10 (the official version)
Page: https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.