Regulation 3 Cider and perry

Amend the Cider and Perry Regulations 1989^f1 as follows.

Make regulation 3 (application) paragraph (1) of regulation 3 and insert at the end—

“(2)

Regulation 11A and the Schedule below also apply to imported cider.”

In regulation 4 (interpretation) after the definition of an “excise warehouse” insert—

• ““large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres;”.

After regulation 11 (charge to duty) insert—

“The amount of cider in a large pack

11A

The amount of cider in a large pack may be ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack and, except in a case where the tolerance requirements set out in the Schedule below are not met, any cider in excess of that amount is relieved from duty at the excise duty point.”

At the end of the Regulations insert—

“SCHEDULE

THE TOLERANCE REQUIREMENTS

(Regulation 11A)

1

If a large pack is filled with a metered or weighed amount of cider the amount of cider in the pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack by more than—

(a)

in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent. of that volume, or

(b)

in any other case, 0.5 litres.

2

If paragraph 1 above does not apply the amount of cider in a large pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack by more than—

(a)

in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres,

(b)

in the case of a pack intended to contain a volume exceeding 100 litres, but not exceeding 200 litres, 2 litres, or

(c)

in any other case, 1 litre.”