WINE11020 - Glossary D - L

Duty point	The time when the duty becomes payable, whether or not payment is deferred
Duty suspended	An arrangement, which allows goods liable to Excise duty to be produced, processed, held, received and despatched without payment of duty
EMCS	Excise Movement and Control System
Entered premises	Premises which have been licensed for producing wine and other fermented product and which are described in the premises plan accompanying the application for registration
Excise duty	The duty charged on wine and other fermented product under The Finance (No. 2) Act 2023 section 47.
Excise warehouse	A place approved under CEMA section 92 for the storage of goods on which excise duty is suspended
Fortification	The mixing of wine or other fermented product with spirits under sections 57 and 58 of ALDA
Licensed wine producer	A person who produces wine on any premises in the UK licensed under ALDA section 54(2) in respect of those premises
Licensed wine premises	Any premises in respect of which a licensed wine producer is licensed under ALDA section 54(2)
Licensed other fermented product  producer	A person who produces other fermented product on any premises in the UK licensed under 55(2) in respect of those premises
Licensed other fermented product premises	Any premises in respect of which a licensed other fermented product producer is licensed under ALDA section 55(2)