WINE11030 - Glossary M - T

Other fermented product	Any liquor obtained from fermentation, or by mixing any liquor or substance with the product of alcoholic fermentation, which is not wine, beer, black beer, cider or spirits
Package	To put wine into tanks, bottles or any other receptacles of a kind in which cider is distributed to wholesalers or retailers
Product	A description of wine according to its brand name, package size and alcoholic strength.
Small Producer Relief	A reduced rate of duty for alcoholic products below 8.5% abv produced on small producer premises. To be eligible, the total amount of alcohol in the alcoholic products made on the premises in the previous production year has to be less than 4,500 hectolitres
Spirits (anything over 22%)	Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits
Tax warehouse	A premises in which Excise goods may be produced, processed, held, received and despatched under duty suspension. Registered premises and excise warehouses are tax warehouses.