The Wine and Made-wine Regulations 1989

Charge to duty

11.—(1) Subject to regulations 12 and 13 below, wine or made-wine in a winery shall be charged with duty at the time it is sent out of that winery and at the rate in force at that time;

Provided that –

(a) where any wine or made-wine is sent out to another winery in accordance with regulation 12(c)(i) below, that other winery shall be treated as being the winery in which the wine or made-wine was produced and the producer licensed in respect of that other winery shall be treated accordingly;

(b) where any wine or made-wine is sent out of a winery at a strength not exceeding 1.2 per cent. the duty charged thereon shall be remitted.

(2) Duty charged under paragraph (1) above shall be accounted for and paid in accordance with the provisions of regulation 23 below.