CIDER01030 - Introduction: law and regulations
Main Laws
- The Finance (No. 2) Act 2023
- The Alcoholic Products (Excise Duty) Regulations 2023
- Cider and Perry Regulations 1989 (SI 1989/1355)
- Cider and Perry (Exemption from Registration) Order 1976 (SI 1976/1206)
- The Alcoholic Liquor Duties Act 1979 (ALDA)
These laws govern the production, holding and movement of cider.
Purpose and application of the law
There will be occasions when you will be faced with issues not precisely covered by these guidelines. In such cases, you, or your line manager, will need to consider whether or not a trader's request or problem can be accommodated within the law.
We expect that most problems will be resolved locally. However, issues that may affect policy or practices in other parts of the country should be referred to the AHM Advisory & Litigation team. Please see casework enquiries - tobacco, alcohol, holding and movements
Other legislation that applies to cider makers
- Customs and Excise Management Act 1979
- Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150), which cover the keeping of records
- Excise Goods (Holding, Movement, and Duty Point) Regulations 2010, which cover the intra EU movement and storage of goods
- Excise Goods (Drawback) Regulations 1995 (SI 1995/1046)