DFS7010 - Glossary: Glossary of terms
Term |
Explanation |
|---|---|
Advice Centre |
The Excise and Inland Customs Advice Centre |
Alcohol |
Ethyl alcohol or ethanol. |
Art or manufacture |
Not defined in law, but is interpreted as including manufacturing and related processes, scientific or medical research and teaching. |
Authorised User |
A person authorised
to receive and use spirits under section78 of the Finance (No. 2) Act 2023. |
CEMA |
The Customs and Excise Management Act 1979. |
Compound |
To combine or mix spirits with any other substance so as to produce British Compounded Spirits (BCS), without distilling. |
DEB |
Alcohol denatured with Bitrex and Tertiary Butyl Alcohol - it can be used in cosmetics and perfume. |
Denatured Alcohol |
Ethanol with agreed formula of chemicals added to deter use as alcoholic beverages, yet allow the alcohol to be used for various industrial uses. See Notice 473 (HMRC web) |
Denaturant |
An approved substance that is added to spirits to make them unpalatable. |
Distiller |
A person holding a licence to manufacture spirits whether or not the process used is actually distillation. |
Duty Free Spirits (DFS) |
Spirits delivered
free of excise duty under section 78 of the Finance (No. 2) Act 2023 |
EC |
The European Community. |
Ester |
An organic compound produced when an alcohol (ethyl, methyl, etc) reacts chemically with an acid. |
Ether |
An organic compound in which 2 hydrocarbon radicals are joined by an atom of oxygen. |
Excise duty |
A charge levied for fiscal purposes, at the same rate on home-produced and imported spirits. |
HMWR |
The Excise Goods (Holding, Movement Warehousing and REDS) Regulations 1992. |
Marker |
A chemical compound with properties similar to ethanol, which is difficult to remove after mixing with spirits, and which therefore remains in the mixture as a ‘tracer’ or ‘policeman’. |
Methylated spirits |
Old term for Denatured Alcohol |
Plain British Spirits |
Spirits in their original state, manufactured in the United Kingdom, and without artificial flavour. |
Potable |
Fit to drink. |
RTR |
The Revenue Traders (Accounts and Records) Regulations 1992. |
Spirits |
Ethanol (otherwise known as ethyl alcohol). |
Tax warehouse |
A premises approved for the production, processing, holding, receipt or dispatch of excise goods under duty-suspension arrangements. |