HMDWBK8050 - Glossary: Interpretation
A,
B,
C,
D,
E,
M,
O,
P,
R,
S,
W
| Term | Definition |
| A | |
| the Act | means the Customs and Excise Management Act 1979 - EGDR, s4 |
| accompanying document | means the document which in accordance with registered excise dealers and shippers regulations or, as the case may be, warehousing regulations will accompany the goods and will be endorsed with the certificate of receipt - EGDR, s4 |
| B | |
| Beer | includes ale, porter,
stout and any other description of beer, and any other liquor which
is made or sold as a description of beer or as a substitute for
beer and which on analysis of a sample is found to be of a strength
exceeding 0.5 per cent, but does not include:
(a) black beer the worts whereof before fermentation were of a specific gravity of 1200 or more; or (b) liquor made elsewhere than upon the licensed premises of a brewer for sale which on analysis of a sample is found to be of a strength not exceeding 0.5 per cent - ALDA s1(3) |
| business day | has the meaning given in section 92 of the Bills of Exchange Act 1882 - EGDR, s4 |
| C | |
| certificate of receipt | means the certificate of receipt issued by the consignee - EGDR, s4; EWR, s11(4A) |
| cider | means cider (or perry) of a strength exceeding 1.2 per cent but less than 8.5 per cent obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry) - ALDA s1(6); |
| the Commissioners | means the Commissioners of Customs and Excise - CEMA s1(1); |
| the Customs and Excise Acts 1979 | means -
this Act; and the Alcoholic Liquor Duties Act 1979 - CEMA s1(1) |
| D | |
| dispatch | means any export of goods where, at the time of their exportation, they are consigned to a place to which Council Directive 92/12/EEC applies - EGDR, s4 |
| drawback | means drawback of duty, and cognate expressions shall be construed accordingly - EGDR, s4 |
| duty | means duty of excise - EGDR, s4 |
| E | |
| eligible claimant | has the meaning given in regulation 6 of the EGDR - EGDR, s4 |
| eligible goods | has the meaning given in regulation 5 of the EGDR - EGDR, s4 |
| excise warehouse | means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 of this Act, and, except in that section, also includes a distiller’s warehouse - CEMA s1(1) |
| M | |
| made-wine | means any liquor which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include wine, black beer, spirits or cider - ALDA s1(5) |
| the Management Act | means the Customs and Excise Management Act 1979 - ALDA s4(1) |
| O | |
| officer | means, subject to section 8(2) of this Act, a person commissioned by the Commissioners - CEMA s1(1) |
| P | |
| planned destruction | (a) means the destruction
of goods which, by reason of faulty manufacture or subsequent
deterioration or contamination, were at the time of their
destruction not of satisfactory quality provided that, save as the
Commissioners may otherwise allow, that destruction was carried out
in accordance with the provisions of Schedule 1 to these
Regulations; and
(b) includes denaturing to the satisfaction of the Commissioners - EGDR, s4 |
| proper | in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners - CEMA s1(1) |
| R | |
| revenue trader | means
(a) any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, or which consists of or includes - (i) the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not chargeable on the goods; or (ii) the financing or facilitation of any such transactions or activities whether or not that trade or business is an excise licensed trade; and (b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club - CEMA s1(1) |
| the revenue trade provisions of the customs and excise Acts | means -
(a) the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenue derived from the duties of excise on goods produced or manufactured in the United Kingdom; (b) the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which a licence is required; CEMA s1(1) |
| S | |
| satisfactory quality | has the meaning given in section 14 of the Sale of Goods Act 1979 - EGDR, s4 |
| single administrative document and references to “copy 3” of the single administrative document | have the meanings they bear in Commission Regulation (EEC) No 2454/93 - EGDR, s4 |
| W | |
| warehouse | means an excise warehouse - EGDR, s4 |
| wine | means any liquor which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts - ALDA s1(4). |
