Statutory Instrument 1989 No. 1356

      The Wine and Made-wine Regulations 1989


      © Crown Copyright 1989

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STATUTORY INSTRUMENTS

1989 No. 1356

CUSTOMS AND EXCISE

The Wine and Made-wine Regulations 1989

Made 3rd August 1989
Laid before Parliament 11th August 1989
Coming into force 1st September 1989


ARRANGEMENT OF REGULATIONS

PART I
Preliminary
1.  Citation and commencement
2.  Revocation
3.  Application
4.  Interpretation
PART II
Licensing
5.  Application for a licence
6.  Licensing
7.  Licences
8.  Cancellation of licence
PART III
Entries
9.  Entries
10.  Withdrawal of entry
PART IV
Determination of Duty and the Rates thereof
11.  Charge to duty
12.  Removal without payment of duty
13.  Deficiencies and discontinuance of trade
PART V
Production, Storage and Removal
14.  Production
15.  Use
16.  Examination and gauging of vessels
17.  Storage
18.  Removal by pipe-line
PART VI
Records, Accounts and Payment of Duty
19.  Entry book
20.  Stocktaking
21.  Accounts
22.  Security
23.  Furnishing of returns and payment of duty
PART VII
Relief from Duty
24.  Grower's domestic consumption relief
25.  Conditions for relief from duty on spoilt wine and made-wine
26.  Claim for relief on spoilt wine and made-wine

 

Explanatory Note


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