PART IU.K.Preliminary

Citation, commencement and revocationU.K.

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.

Commencement Information

I1Reg. 1 in force at 1.1.1992, see reg. 1(1)

ApplicationU.K.

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Reg. 2 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(2)

InterpretationU.K.

3. In these Regulations F2... —

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“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;

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“plant” means [F11the vessels] used for the manufacture [F12, rectifying or compounding] of spirits, or for the storage or processing of materials for the manufacture [F12, rectifying or compounding] of spirits or for the storage of spirits after their manufacture [F12, rectifying or compounding];

“process” includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture;

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“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(1) and also includes a distiller’s warehouse;

“warehouse vat” means a vessel which forms the whole or a part of a distiller’s warehouse;

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(a)

F3Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(i)

F4Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(ii)

F5Words 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)

F6Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(iii)

F7Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(iv)

F8Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(v)

F9Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(vi)

F10Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(vii)

F11Words 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)

F12Words in reg. 3 inserted (1.7.2013) by The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(c)

F13Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(viii)

F14Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(x)

F15Words in reg. 3 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(3)(b)(ix)

Commencement Information

I2Reg. 3 in force at 1.1.1992, see reg. 1(1)

PART IIU.K.Approval of plant and processes and entry of premises

Approval of plant and processesU.K.

4.—(1) Before a distiller manufactures spirits he shall make [F16application in writing or by means of an electronic communication] to the [F17Commissioners] 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 [F18description 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

F16Words 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)

F17Word 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)

F18Words 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

I3Reg. 4 in force at 1.1.1992, see reg. 1(1)

Entry of premisesU.K.

F195. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19Reg. 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)

Variations to plant or processes U.K.

6.—(1) A distiller receiving approval under regulation 4 above shall ensure that any plant or process so approved is not [F20significantly] 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

F20Word 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

I4Reg. 6 in force at 1.1.1992, see reg. 1(1)

Rectifiers and compounders: entry of premises and plantU.K.

F217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21Reg. 7 omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 6

General provisions as to plantU.K.

F228. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22Reg. 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)

PART IIIU.K.Conduct of processes

Special conditions and requirementsU.K.

F239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F23Reg. 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)

Distillation periodsU.K.

10.—(1) A distiller shall conduct his operations in separate distillation periods for each class of spiritsF24....

(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 [F17Commissioners] may otherwise allow, a distiller shall conduct his operations so that no distillation period exceeds one month in length.

Textual Amendments

F17Word 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)

F24Words 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

I5Reg. 10 in force at 1.1.1992, see reg. 1(1)

Produce of distillation periodsU.K.

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 [F17Commissioners] 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

F17Word 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

I6Reg. 11 in force at 1.1.1992, see reg. 1(1)

Provisions as to wort or wash etc.U.K.

F2512. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Reg. 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)

SugarU.K.

F2613. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26Reg. 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)

Gravity of wort or washU.K.

F2714. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27Reg. 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)

Ascertainment of original gravity after fermentation has commenced (1st method)U.K.

F2815. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28Reg. 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)

Ascertainment of original gravity after fermentation has commenced (2nd method)U.K.

F2916. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29Reg. 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)

PART IVU.K.Taking account of spirits produced

Taking accountU.K.

F3017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F30Reg. 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)

Ascertainment of strength of spiritsU.K.

F3118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F31Reg. 18 omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 6

Ascertainment of volume of spiritsU.K.

F3219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32Reg. 19 omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 6

Application of regulations 18 and 19U.K.

F3320. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F33Reg. 20 omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 6

PART VU.K.Distillers' records

Entry booksU.K.

F3421. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F34Reg. 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)

Notice of commencement of processU.K.

F3522. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F35Reg. 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)

Preservation and production of recordsU.K.

F3623. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36Reg. 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)

Requirements in respect of distillation periodsU.K.

F3724. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37Reg. 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)

Quarterly distillery returnsU.K.

25. Within 14 days of the end of each calendar quarter the distiller shall furnish to the [F17Commissioners] 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

F17Word 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

I7Reg. 25 in force at 1.1.1992, see reg. 1(1)

PART VIU.K.Warehousing

WarehousingU.K.

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 [F17Commissioners] may require F38...

(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 F39... a warehouse vat the distiller shall remove them to a warehouse immediately F40...

(3) When spirits of which account has been taken are contained in a spirit receiver which is also F39... a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been [F41taken].

F42(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Where spirits remain in a warehouse vat which is also F39... a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver F43...

Textual Amendments

F17Word 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)

F38Words 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)

F39Words in reg. 26 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(7)

F40Words 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)

F41Word 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)

F42Reg. 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)

F43Words 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

I8Reg. 26 in force at 1.1.1992, see reg. 1(1)

D. F. O. Battle

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ