{
  "url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-12",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Removal without payment of duty",
  "text": "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 –\n(a) exportation, shipment as stores or removal to the Isle of Man;\n(b) deposit in an excise warehouse for –\n(i) mixing with spirits;\n(ii) exportation or shipment as stores or removal to the Isle of Man;\n(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\n(iv) such other purposes as the Commissioners may allow;\n(c) removal, subject to the prior approval of the officer –\n(i) to another winery;\n(ii) to the premises of a vinegar maker for use in the production of vinegar; or\n(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;\n(d) such use as trade samples as the Commissioners may allow; or\n(e) such other purposes (except home use) as the Commissioners may allow.\nProvided 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.",
  "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": "words inserted",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "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/12",
    "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."
}