Explanatory note

These Regulations, which come into force on 30 November 1996, amend the Wine and Made-wine Regulations 1989 (S.I. 1989/1356).

Except where the sending out of wine or made-wine from a winery without payment of duty is specifically allowed, duty is payable on wine and made-wine at the time it is sent out of such a winery. These Regulations add regulation 12A to the Wine and Made-wine Regulations 1989. Regulation 12A allows a producer to change the status of wine and made-wine held in a winery to duty paid (on payment of the duty or under deferred payment arrangements) without the need to actually send the wine or made-wine out of the winery.

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