AIR6000 - Alcoholic Ingredients Relief: glossary of terms

ABVAlcohol by volume.
AIRAlcoholic Ingredients Relief.
AlcoholThe term covers spirits, beer, wine, made-wine, cider and perry
ALDAThe 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.
BeerBeer 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 DayA working day from Monday to Friday (excluding public and local holidays).
CEMAThe Customs and Excise Management Act 1979.
CiderCider 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
  • obtained from fermenting apple or pear juice without at any time adding:
  • any alcoholic liquor; or
  • any liquor or substance which gives colour or flavour, unless the Commissioners allow.
CompoundTo 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.
CompounderA person who compounds but does not distil spirits.
Customs dutyCharges on imported goods levied under the Common Customs Tariff of the European Community (EC), any other charges having equivalent effect, and agricultural levy.
Excise dutyThe duty due on
  • spirits under ALDA section 5;
  • beer under ALDA section 36;
  • wine under ALDA section 54;
  • made-wine under ALDA section 55; and
  • cider and perry under ALDA section 62.
FAThe Finance Act 1995.
HMWRThe Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992.
Made-wineAny 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.
RTRThe Revenue Traders (Accounts and Records) Regulations 1992.
SpiritsSpirits 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.
TariffThe 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 WarehousePremises approved by the Commissioners of Revenue & Customs for the production, processing, handling and storage of excisable goods under suspension of duty.
WineAny 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
  • flavoured with aromatic extracts.

The 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.


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