The Alcoholic Products (Excise Duty) Regulations 2023

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1. Introductory Text

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   PART 1 Introduction

   1. 1. Citation, commencement and interpretation

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   PART 2 Alcoholic strength

   1. 2. The volume of alcoholic product in any container

   2. 3. The strength of alcoholic product

   3. 4. Assessments where incorrectly low rate of alcohol duty applied

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   PART 3 Reliefs

   1. 5. Relief from duty for undrinkable sediment

   2. 6. Grower’s domestic consumption relief

   3. 7. Draught relief – information to be provided

   4. 8. Small producer relief – the volume production limit condition

   5. 9. (1) The “volume production limit condition” relevant to a category...

   6. 10. Small producer relief – certain removals within the United Kingdom

   7. 11. (1) This regulation applies where— (a) a person (P) is...

   8. 12. Small producer relief – certificates required for imported alcoholic products

   9. 13. Small producer relief – documentation to be provided

   10. 14. Small producer relief – record-keeping

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   PART 4 Denatured alcohol

   1. 15. Denatured alcohol

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   PART 5 Travellers’ allowances

   1. 16. Amendment of the Travellers’ Allowances Order 1994

7. Signature

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      SCHEDULE 1

      THE TOLERANCE REQUIREMENTS

      1. 1. (1) This paragraph applies to large packs filled with a...

      2. 2. (1) This paragraph applies to large packs filled with a...

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      SCHEDULE 2

      METHOD OF DETERMINING THE STRENGTH OF ALCOHOLIC PRODUCT

      1. 1. (1) Except where sub-paragraph (2) applies, the strength of spirits...

      2. 2. (1) Except where sub-paragraph (2) applies, the strength of any...

      3. 3. In this Schedule “Laboratory Alcohol Table” means a table, published...

9. Explanatory Note