Regulation 12 Removal without payment of duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.12 amended by Wine and Made-wine 1996 reg.2(3)
reg. 12 Proviso words inserted by Beer, Cider and Perry and Wine and Made–wine 2008 reg.004(3)
reg. 12 words substituted by Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) 2023 Sch. para. 5(3)

Subject to such conditions as the Commissioners may impose, including any condition that security shall be given to their satisfaction, a producer may send wine or made-wine chargeable with duty out from a winery without payment of the duty for any of the following purposes –

(a)

exportation, shipment as stores or removal to the Isle of Man;

(b)

deposit in an excise warehouse for –

(i)

mixing with spirits;

(ii)

exportation or shipment as stores or removal to the Isle of Man;

(iii)

use as ingredients of goods permitted to be produced in an excise warehouse and intended for exportation or shipment as stores or removal to the Isle of Man; or

(iv)

such other purposes as the Commissioners may allow;

(c)

removal, subject to the prior approval of the officer –

(i)

to another winery;

(ii)

to the premises of a vinegar maker for use in the production of vinegar; or

(iii)

in the case of made-wine only, to premises in respect of which any person is registered in accordance with section 62(2) of the Act as a maker of cider, for use as an ingredient in the making of cider on those premises;

(d)

such use as trade samples as the Commissioners may allow; or

(e)

such other purposes (except home use) as the Commissioners may allow.

Provided that if any wine or made-wine which has been sent out of a winery under the foregoing provisions of this regulation is applied to some purpose other than one therein mentioned, that wine or made-wine shall be charged with duty at the time it is so applied, and at the rate in force at that time; and the duty shall be paid in accordance with regulation 23(2) below.