# The Wine and Made-wine Regulations 1989, Regulation 12: Removal without payment of duty


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.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/regulation/12 (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.