AIR6000 - Alcoholic Ingredients Relief: glossary of terms

ABV	Alcohol by volume.
AIR	Alcoholic Ingredients Relief.
Alcohol	The term covers spirits, beer, wine, made-wine, cider and perry
ALDA	The Alcoholic Liquor Duties Act 1979
British Compounded Spirits (BCS)	Spirits which have, in the UK, had any flavour communicated to them or ingredient or material mixed with them, not being denatured alcohol; the added flavour, ingredient or material must be sufficient to distinctly alter the character or flavour of the spirits; “coolers” classified as made-wines are excluded.
Beer	Beer is a malt beverage and includes ale, porter, stout, and any liquor which is made or sold as a description of beer or as a substitute for beer of a strength exceeding 0.5 per cent ABV. It includes mixtures of beer with non-alcoholic drinks but does not include black beer.
Business Day	A working day from Monday to Friday (excluding public and local holidays).
CEMA	The Customs and Excise Management Act 1979.
Cider	Cider or perry which is:- of a strength exceeding 1.2 per cent abv but less than 8.5 per cent abv (at a temperature of 20*C); and\n- obtained from fermenting apple or pear juice without at any time adding:\n- - any alcoholic liquor; or\n - any liquor or substance which gives colour or flavour, unless the Commissioners allow.\n- and where the pre-fermentation mixture satisfies the pre-fermentation juice requirement and which also satisfies the final product juice requirement:\n - The pre-fermentation mixture for the cider (or perry) satisfies the pre-fermentation juice requirement if the volume of apple or pear juice of a gravity of at least 1033 degrees included in the mixture is a volume not less than 35 per cent of the volume of the pre-fermentation mixture.\n - The cider (or perry) satisfies the final product juice requirement if the aggregate of the volume of apple or pear juice of a gravity of at least 1033 degrees included in the pre-fermentation mixture and the volume of any such apple or pear juice added after fermentation commences is a volume not less than 35 per cent of the volume of the cider.\n - The volume of any juice, the pre-fermentation mixture and the cider is to be computed as at 20°C.
Compound	To combine or mix spirits or previously compounded spirits with any other substance, excluding water, so as to distinctly alter the character or flavour of the original spirits or compounded spirits; the process must produce BCS without subjecting the spirits to distillation.
Compounder	A person who compounds but does not distil spirits.
Customs duty	Charges on imported goods levied under the Common Customs Tariff of the European Community (EC), any other charges having equivalent effect, and agricultural levy.
Excise duty	The duty due on- spirits under ALDA section 5;\n- beer under ALDA section 36;\n- wine under ALDA section 54;\n- made-wine under ALDA section 55; and\n- cider and perry under ALDA section 62.
FA	The Finance Act 1995.
HMWR	The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992.
Made-wine	Any liquor of a strength exceeding 1.2 per cent abv obtained from alcoholic fermentation, or by mixing any liquor or substance with the product of alcoholic fermentation, which is not wine, beer, black beer, cider or spirits.
RTR	The Revenue Traders (Accounts and Records) Regulations 1992.
Spirits	Spirits of any description (other than denatured alcohol) which are of a strength exceeding 1.2 per cent abv, including all liquors mixed with spirits, and all mixtures, compounds or preparations made with spirits.
Tariff	The short title for the HM Revenue & Customs Integrated Tariff of the United Kingdom. The tariff provides information on import duties and measures affecting the import, export and transit of goods.
Tax Warehouse	Premises approved by the Commissioners of Revenue & Customs for the production, processing, handling and storage of excisable goods under suspension of duty.
Wine	Any liquor of a strength exceeding 1.2 per cent abv obtained from the alcoholic fermentation of fresh grapes or the must (juice) of fresh grapes, whether or not the liquor is:- fortified with spirits; or\n- flavoured with aromatic extracts.\nThe European Community Wine Regulations require wine to be made of fresh grapes, originating from within the European Community. They also specify how the wine is to be manufactured and marketed.