Part 12 Excise duties, reliefs, drawbacks and allowances

1 PageLayout: CEV101 [SO] Page: 93 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 VOLUME 1 PART 1 Part 12 Part 12 excise duties , reliefs, drawbacks and Tariff Vol 193 VOLUME 1 PART PageLayout: CEV101 [E] Page: 94 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 Volume 1 Part Tariff Vol PageLayout: CEV101 [O] Page: 95 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 VOLUME 1 PART 1 Part 12 Excise IntroductionThis part concentrates on goods liable to Excise duty. It lists the rates of Excise duty chargeable for the following:-Wine and made-wine Section Section and Perry Section Section alcohol beverages Section composite goods containing alcohol Section Products Section Oil Section This section includes details about rebates for such Change Levy Section Section lists are to be used in conjunction with Volume 2 Chapters where the Commodity Code numbers ( 2204 10 11 for certain wines)

2 Have a reference Excise in column Part also contains some information and reference about Excise drawback and Excise duty Important Note on DefinitionsThe definitions used in this Part are thoseprescribed for Excise duty purposes BackgroundExcise duty is chargeable, in addition to any customs duty which may be due, on the goods described in this Part. These goods may beeither of UK origin, received following an intra EU movement or imported from outside the duty falls due at the time when the goods leave any duty suspension arrangements - that is when-they are released for consumption or otherwise made available for consumption (generally via the warehouse system)-a registered trader (REDS) or occasional importer receives them in the UK-a vendor makes a delivery under distance selling arrangements-missing consignments and other dutiable shortages are discovered-goods imported for personal use are then sold or put to commercial Tax Type CodeDifferent rates can apply to different sub categories of goods.

3 In addition to the commodity description and code number each exciseableitem has allocated a tax type code number ( 451 for spirits). These identify the type and rate of Excise duty payable. They are includedin the tables listed in Section to Volume 3 (Appendix C6) also lists tax codes which are declared on the SAD import Tariff Vol 195 VOLUME 1 PART PageLayout: CEV101 [E] Page: 96 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 Volume 1 Part Excise Duty Wine and Made-wineWine produced in the UK by a licensed producer of wine or imported (in strengths measured by reference to the following percentagesof alcohol at a temperature of 20)C)Class or descriptionTax type codeRate of Excise DutySparkling exceeding but less than per hectolitre7 Sparkling and above but not exceeding 15%4116 per hectolitre7 Still exceeding but not exceeding 15%4136 per hectolitre7 Still or sparkling exceeding 15% but not exceeding 22%4156 per hectolitre7 Still or sparkling exceeding 22%419 per litre of alcohol inthe wineMade-wineproduced in the UK by a licensed producer of made-wine or imported (in strengths measured by reference to the followingpercentages of alcohol at a temperature of 20)C)

4 Class or descriptionTax type codeRate of Excise DutySparkling exceeding but less than per hectolitre7 Sparkling and above but not exceeding 15%4216 per hectolitre7 Still exceeding but not exceeding 15%4236 per hectolitre7 Still or sparkling exceeding 15% but not exceeding 22%4256 per hectolitre7 Still or sparkling exceeding 22%429 per litre of alcohol inthe wineSee Section for strengths not exceeding and notes Wine means any liquor obtained from the alcoholic fermentation of fresh grapes or the must of fresh grapes, whether or not the liquoris fortified with spirits or flavoured with aromatic extracts. Made-wine means any liquor obtained from the alcoholic fermentation of any substance but does not include wine (as defined above),beer, spirits or or made-wine is chargeable at thesparklingratea) if the pressure in the container measured at 20)Cisnotless than 3 bars in excess of atmospheric pressureorb) if the container has a mushroom stopper held in placeby a tie or fastening regardless of the pressure Mushroom stopper means a mushroom shaped stopper made of cork, artificial or plastic material (solid or hollow).

5 Tariff Vol PageLayout: CEV101 [O] Page: 97 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 VOLUME 1 PART 1 Part Excise Duty BeerBeer- which is brewed in the UK or importedClass/DescriptionTax type codeRate of Excise DutyMade in UK for each hectolitre per 1% abv(Standard rate Annual production more than 60,000407charged to the nearest (and thehectolitres)respective proportionate charge for partsof hectolitres)Imported Beer for each hectolitre per 1% abv(Standard rate Annual production more than 60,000473charged to the nearest (and thehectolitres)respective proportionate charge for partsof hectolitres)Made in UK* for each hectolitre per 1%Small brewery beer eligible to reduced rates. (Variable rate440abv charged to the nearest (and Annual production more than 5,000 hectolitres but notrespective proportionate charge for partsexceeding 60,000 hectolitres)of hectolitres)Imported Beer* for each hectolitre per 1%Small brewery beer eligible to reduced rates.

6 (Variable rate441abv charged to the nearest (and Annual production more than 5,000 hectolitres but notrespective proportionate charge for partsexceeding 60,000 hectolitres)of hectolitres)Made in UK* for each hectolitre per 1% abvSmall brewery beer eligible to reduced rates. (Reduced rate442charged to the nearest (and Annual production no more than 5,000 hectolitres)respective proportionate charge for partsof hectolitres)Imported Beer* for each hectolitre per 1% abvSmall brewery beer eligible to reduced rates. (Reduced rate443charged to the nearest (and Annual production no more than 5,000 hectolitres)respective proportionate charge for partsof hectolitres)If total alcohol by volume does not exceed in UK for each hectolitre per 1% abvHigh Strength Beer Duty (applies to beer exceeding abv)445charged to the nearest (and General Beer duty is also due on all UK produced Highrespective proportionate charge for partsStrength hectolitres)Imported Beer for each hectolitre per 1% abvHigh Strength Beer Duty (applies to beer exceeding abv)447charged to the nearest (and General Beer duty is also due on all imported Highrespective proportionate charge for partsStrength hectolitres)

7 Made in UK for each hectolitre per 1% abvReduced rate of general beer duty (applies to beer exceeding444charged to the nearest (and abv but not exceeding abv)respective proportionate charge for partsof hectolitres)Imported Beer for each hectolitre per 1% abvReduced rate of general beer duty (applies to beer exceeding446charged to the nearest (and abv but not exceeding abv)respective proportionate charge for partsof hectolitres)* Reduced rates of duty were introduced from for beer produced by independent breweries producing no more than 30,000hectolitres. For breweries producing between 5 30,000 hectolitres, the following arithmetical formula is used to calculate the rateof - 2500 (hectolitres) x standard rateGPReduced rates of duty were also introduced from for beer produced by independent breweries producing between 30,000and 60,000 hectolitres.

8 The following arithmetical formula is used to calculate the rate of duty for these breweries:GP - (2,500 - of GP in excess of 30,000 hectolitres) x standard rateGPThis must be rounded up to the nearest and notes Beer includes ale, porter, stout and any other description of beer and any liquor which is sold as beer or as a substitute for beer and onanalysis a sample is found to be of an alcoholic strength exceeding by volume is the proportion of alcohol as a percentage of the fermented Tariff Vol 197 VOLUME 1 PART PageLayout: CEV101 [E] Page: 98 Processed: 07-01-2019 12:10:50 Job: TARIFA Unit: PG12 Volume 1 Part 12 The duty is charged on alcoholic strength to one decimal place abv becomes abv (ignore figures after the first decimalplace).

9 Low alcohol beverages made from malt exceeding but not exceeding are not liable to Excise of beer based beverages are set out in Section which also shows the rate of Excise duty for these products up to and spirits mixtures exceeding are liable to duty at the spirits rate. Beer mixtures containing dutiable liquors other than spiritsand exceeding are liable at the appropriate made-wine Brewery Beer relief will still be available on the General Beer Duty element of beer above abv. However, it will not apply toHigh Strength Beer Duty and no further relief will be applied to the reduced rate of General Beer Duty for lower strength Excise Duty Cider and PerryCider (or Perry) manufactured in the UK by a registered maker of cider or perry or or descriptionTax type codeRate of Excise DutySparkling, made in UK or imported exceeding but less485 per hectolitrethan , made in UK or imported, exceeding but not481 per hectolitreexceeding , made in UK or imported exceeding but6less than481 per , made in UK or imported exceeding but less than483 per , made in UK or imported exceeding but not487 per hectolitre7exceeding total alcohol by volume does not exceed and notes Cider means cider (or perry)

10 Of a strength of less than of alcohol by volume (at 20)C) obtained from the fermentation of apple orpear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavourother than such as the Commissioners may allow as appearing to them to be necessary to produce cider (or perry).Cider or perry is chargeable at thesparklingratea) if the container has an excess pressure due to carbondioxide in solution of 3 bar or moreorb) if the container has a mushroom stopper held in placeby a tie or fastening - regardless of the pressureSee section for definition of mushroom stopper. Excise Duty SpiritsClass or descriptionTax type codeRate of Excise DutyUK produced whiskyWholly Malt461 per litre of alcohol in theWholly Grain462spirits at a temperature of 20)CBlended463 Spirits other than UK produced whisky451 Spirits-based beverages exceeding vol but not exceeding8% vol438 NotesIf spirits are imported in bottles which the importer does not wish to be opened for test, HM Revenue and Customs will normally beprepared to accept Excise duty on the basis of a declared strength of 77% vol.