# The Alcoholic Products (Excise Duty) Regulations 2023, Regulation 12: Small producer relief – certificates required for imported alcoholic products

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

(1) This regulation applies if—
(a) an alcoholic product is imported into the United Kingdom,
(b) alcohol duty is chargeable on that product, and
(c) the importer indicates to the Commissioners that the product is a small producer alcoholic product on which alcohol duty is charged at the discounted rate.
(2) An alcoholic product is not a small producer alcoholic product unless the importer produces, on request by an officer of Revenue and Customs, a certificate endorsed by or on behalf of the relevant tax authorities of the country or territory in which the alcoholic product was produced certifying whether the product was, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2023/806/regulation/12 (the official version)
Page: https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.