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Statutory Instruments
CUSTOMS AND EXCISE
Made
11th November 1991
Laid before Parliament
19th November 1991
Coming into force
1st January 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979(1), sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979(2) and all other powers enabling them in that behalf, hereby make the following Regulations:
1.—(1) These Regulations may be cited as the Spirits Regulations 1991 and shall come into force on 1st January 1992.
(2) The statutory instruments specified in column (1) of Schedule 1 to these Regulations (the references to which are specified in column (2) of that Schedule) are hereby revoked to the extent specified in column (3) of that Schedule.
2. These Regulations apply to the manufacture of spirits by any process, except where by their nature or context they apply only to the manufacture of spirits by distillation of a fermented liquor.
3. In these Regulations, unless the context otherwise requires—
“the Act” means the Alcoholic Liquor Duties Act 1979(3);
“approved” means approved by the Commissioners F1... ;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“class of spirits” means one of the classes of spirits specified from time to time for the purpose of these Regulations in a notice published by the Commissioners;
“the Contents by Weight Table”, “the Laboratory Alcohol Table” and “the Practical Alcohol Tables” mean respectively a set of tables of which a copy, signed by the Chairman of the Commissioners and identifying the tables as being ones to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;
“distillation period” means the period prescribed by regulation 10 below in respect of each class of spirits;
“distiller” means a person holding a distiller’s licence under section 12 of the Act;
“distiller’s warehouse” has the meaning given by section 4(1) of the Act;
“distillery” means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“feints” means spirits conveyed into a feints receiver;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“low wines” means spirits of the first extraction conveyed into a low wines receiver;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“plant” means [F3the vessels] used for the manufacture of spirits, or for the storage or processing of materials for the manufacture of spirits or for the storage of spirits after their manufacture;
“process” includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“still” includes part of a still;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“warehouse” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 of the Customs and Excise Management Act 1979(4) and also includes a distiller’s warehouse;
“warehouse vat” means a vessel which forms the whole or a part of a distiller’s warehouse;
“wash” means wort in which fermentation has begun;
“wort” means any infusion, solution or mixture intended for fermentation as part of the process of manufacturing spirits.
Textual Amendments
F1Words in reg. 3 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(4)(ii)
F2Words in reg. 3 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(4)(i)
F3Words in reg. 3 substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(4)(iii)
Commencement Information
4.—(1) Before a distiller manufactures spirits he shall make [F4application in writing or by means of an electronic communication] to the [F5Commissioners] for approval of the plant and processes he intends to use.
(2) Any application made under paragraph (1) above shall be accompanied by a description of the processes referred to in it, and a [F6description of] the plant referred to in it, together with such additional information as the Commissioners may require.
(3) No distiller shall begin to manufacture spirits until he has received the approval of the Commissioners of the plant and processes referred to in his application under paragraph (1) above, and any such approval may be given subject to conditions.
(4) The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any plant or process, or withdraw any such approval.
Textual Amendments
F4Words in reg. 4(1) substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(5)
F5Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
F6Words in reg. 4(2) substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(6)
Commencement Information
F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Reg. 5 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
6.—(1) A distiller receiving approval under regulation 4 above shall ensure that any plant or process so approved is not [F8significantly] varied, altered or changed unless the variation, alteration or change is first approved by the Commissioners, and any such approval may be given subject to conditions.
(2) Application for the approval of any variation, alteration or change to any plant or process shall be in such form and manner and shall provide such details, including a written description, drawing or model, as the Commissioners may require.
(3) The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any variation, alteration or change of any plant or process, or withdraw any such approval.
Textual Amendments
F8Word in reg. 6(1) inserted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(7)
Commencement Information
F97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9Reg. 7 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Reg. 8 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Reg. 9 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
10.—(1) A distiller shall conduct his operations in separate distillation periods for each class of spiritsF12....
(2) A distiller may conduct his operations so that more than one distillation period is in progress at any one time.
(3) In respect of each batch of wort which he makes, the distiller shall specify to which distillation period it belongs, and a distillation period shall commence at the date when production of the earliest of the wort included in it commences.
(4) Each distillation period shall end when all the wort specified to belong to it has been distilled and the feints and spirits produced therefrom have been conveyed into their receivers and account has been taken of them.
(5) Save as the [F5Commissioners] may otherwise allow, a distiller shall conduct his operations so that no distillation period exceeds one month in length.
Textual Amendments
F5Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
F12Words in reg. 10(1) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(8)
Commencement Information
11.—(1) Save as the Commissioners may otherwise allow, a distiller shall ensure that the produce of any distillation period is not mixed with any other matter until account of that produce has been taken in such manner and to such an extent as the [F5Commissioners] may require.
(2) Notwithstanding paragraph (1) above, before account is taken of the produce of any distillation period it may be mixed with feints of which account has been taken in an earlier distillation period.
Textual Amendments
F5Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
Commencement Information
F1312. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Reg. 12 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F1413. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14Reg. 13 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F1514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Reg. 14 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F1615. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Reg. 15 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F1716. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F17Reg. 16 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F1817. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Reg. 17 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
18.—(1) Subject to paragraph (2) below, the strength of spirits may be ascertained—
(a)by means of a hydrometer, a thermometer and the table entitled “The Practical Alcohol Tables Volume 2”; or
(b)by determining the density of the spirits in air at 20 degrees Celsius and taking the strength of the spirits to be the percentage of alcohol by volume corresponding to that density in the table entitled “Laboratory Alcohol Table”, provided that where the density of any spirits determined as aforesaid falls between any two consecutive numbers in that table the strength shall be determined by linear interpolation; [F19or
(c)by a method set out in the Annex to Commission Regulation (EC) No. 2870/2000].
(2) Where spirits contain any substance other than alcohol and water the Commissioners may either—
(a)require that the strength of the spirits be ascertained by any of the means prescribed by this Part of these Regulations after removing from the spirits any such substance to the extent which they consider necessary by distillation or such other process as they direct and adding water to replace the volume so removed; or
(b)allow the strength of the spirits to be ascertained, as though they contained alcohol and water only, by any of the means prescribed by this Part of these Regulations.
Textual Amendments
F19Reg. 18(1)(c) and preceding word inserted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(9)
Commencement Information
19.—(1) The volume of spirits contained in any container may be ascertained for any purpose by such method involving weight, measure or gauge as the Commissioners may approve.
(2) Where the Commissioners under paragraph (1) of this Regulation approve ascertainment by weighing, the volume shall be calculated by means of a hydrometer and the table entitled “Contents by Weight Table”.
20. Regulations 18 and 19 above shall apply to spirits, F20... and any fermented liquor other than wash.
Textual Amendments
F20Words in reg. 20 omitted (1.7.2005) by virtue of The Denatured Alcohol Regulations 2005 (S.I. 2005/1524), regs. 1, 19
Commencement Information
F2121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F21Reg. 21 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F2222. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Reg. 22 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F2323. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F23Reg. 23 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F2424. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F24Reg. 24 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
25. Within 14 days of the end of each calendar quarter the distiller shall furnish to the [F5Commissioners] a return in respect of that quarter, which shall be made in such form and manner and shall contain such particulars as the Commissioners may from time to time direct.
Textual Amendments
F5Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
Commencement Information
26.—(1) A distiller shall not warehouse any spirits until he has taken account of them in such manner and to such extent as the [F5Commissioners] may require F25...
(2) Save as the Commissioners may otherwise allow, when spirits of which account has been taken are contained in a spirit receiver which is not also approved as a warehouse vat the distiller shall remove them to a warehouse immediately F26...
(3) When spirits of which account has been taken are contained in a spirit receiver which is also approved as a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been [F27taken].
F28(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Where spirits remain in a warehouse vat which is also approved as a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver F29...
Textual Amendments
F5Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
F25Words in reg. 26(1) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(10)
F26Words in reg. 26(2) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(11)
F27Word in reg. 26(3) substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(12)
F28Reg. 26(4) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F29Words in reg. 26(5) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(13)
Commencement Information
D. F. O. Battle
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
Regulation 1(2)
(1) | (2) | (3) |
---|---|---|
Statutory Instrument | Reference | Extent of revocation |
The Spirits Regulations 1952 | S.I. 1952/2229 | Parts IV and IX |
The Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulations 1979 | S.I. 1979/1146 | Regulation 2 |
The Spirits Regulations 1982 | S.I. 1982/611 | The whole Regulations |
The Spirits (Rectifying, Compounding and Drawback) Regulations 1988 | S.I. 1988/1760 | Regulation 2 in so far as it revokes Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 1952(5). |
Regulation 15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F30Sch. 2 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
(This note is not part of the Regulations)
These Regulations, applying to the manufacture and measurement of spirits in the United Kingdom, come into force on 1st January 1992. They replace the Spirits Regulations 1982 and Part IV of the Spirits Regulations 1952, and revoke all remaining parts of the 1952 Regulations.
The principal changes introduced by the Regulations are:
(a)the requirement to make entry applies only to premises used in the manufacture of spirits, not to plant;
(b)the table for determining the original gravity of wort or wash by the distillation method is replaced by a revised table;
(c)a second method for determining the original gravity of wort once fermentation has commenced is included;
(d)provision is made for the Commissioners to approve the use of distiller’s own business records in place of the official entry book;
(e)the frequency for distillers to submit returns to the officer is reduced to quarterly; and
(f)within 5 days of the end of each distillation period, distillers of fermented liquor are required to carry out the attenuation charge calculation and to notify the officer if the attenuation charge applies.
1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, and the Finance Act 1986 (c. 41) section 4 and Schedule 3.
1979 c. 4; section 2 was substituted by S.I. 1979/241; sections 2, 13(1) and (1A) and 15(6) were amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraphs 10, 12 and 14 respectively; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
S.I. 1952/2229.
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