{
  "url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-11",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-11.json",
  "legislation": "uksi/1989/1356",
  "legislation_title": "The Wine and Made-wine Regulations 1989",
  "legislation_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Charge to duty",
  "text": "(1) Subject to regulations 12 and 13 below, wine or made-wine in a winery shall be charged with duty at the time it is sent out of that winery and at the rate in force at that time;\nProvided that –\n(a) where any wine or made-wine is sent out to another winery in accordance with regulation 12(c)(i) below, that other winery shall be treated as being the winery in which the wine or made-wine was produced and the producer licensed in respect of that other winery shall be treated accordingly;\n(b) where any wine or made-wine is sent out of a winery at a strength not exceeding 1.2 per cent. the duty charged thereon shall be remitted.\n(2) Duty charged under paragraph (1) above shall be accounted for and paid in accordance with the provisions of regulation 23 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1996/2752",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/2752",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/658",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/658",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1997"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1356/regulation/11",
    "retrieved_at": "2026-10-29T15:39:26.293915+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}