The Cider and Perry 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 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.