The Cider and Perry Regulations 1989

PART IV DETERMINATION OF DUTY AND THE RATES THEREOF

Charge to duty

11.—(1) Subject to regulations 12 and 13 below, cider in cider premises shall be charged with duty at the time it is sent out of those cider premises and at the rate in force at that time;

Provided that–

(a) where any cider is sent out to other cider premises in accordance with regulation 12(c)(i) below, those other cider premises shall be treated as being the cider premises in which the cider was made and the maker registered in respect of those other cider premises shall be treated accordingly;

(b) where any cider is sent out of cider premises 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.

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 maker may send cider chargeable with duty out from cider premises 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 other cider premises;

(ii) to the premises of a vinegar maker for use in the production of vinegar; or

(iii) to premises in respect of which any person is licensed in accordance with section 55(2) of the Act as a producer of made-wine, for use as an ingredient in the production of made-wine 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 cider which has been sent out of cider premises under the foregoing provisions of this regulation is applied to some purpose other than one therein mentioned, that cider 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.

Deficiencies and discontinuance of trade

13.  Where either–

(a) the business of making cider is discontinued at cider premises having cider therein; or

(b) a certificate of registration held under regulation 6 above in respect of premises having cider therein is surrendered or cancelled; or

(c) any cider is found to be deficient or missing from cider premises and the maker is unable to account for the deficiency to the Commissioners' satisfaction,

the duty on the cider shall be charged at the time of discontinuance or at the time of the surrender or cancellation of the certificate of registration or at the time the deficiency occurred, as the case may be, and at the rate in force at that time; and the duty shall be paid in accordance with regulation 23(2) below.

Provided that where the time that any deficiency occurred cannot be established to the Commissioners' satisfaction, the rate of duty shall be taken to be the highest rate in force between the time of the latest stocktaking made under regulation 20 below before the discovery of the deficiency and the time of that discovery.