Explanatory note

These Regulations, which come into force on 30 September 1996, amend the Cider and Perry Regulations 1989 (S.I. 1989/1355).

Except where the sending out of cider from cider premises without payment of duty is specifically allowed, duty is payable on cider at the time it is sent out of such premises. These Regulations add regulation 12A to the Cider and Perry Regulations 1989. Regulation 12A allows a cider maker to change the status of cider held on cider premises to duty paid (on payment of the duty or under deferred payment arrangements) without the need to actually send the cider out of those premises.

These Regulations also amend regulations 11, 12, 13, and 23 of the Cider and Perry Regulations 1989. These amendments make clear the difference between the time when duty is charged on cider and the time when the requirement to pay duty takes effect (the excise duty point).