The Wine and Made-wine Regulations 1989

Removal without payment of duty

12.  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.