法律翻译｜英国关于酒精饮料（消费税）条例（2023）（上）

译者｜王悦怡 北京大学

一审｜何兰子夜 UPenn

二审｜左亦惟 中南财经政法大学法学院

编辑｜杨玟萱 中南财经政法大学本科

         李建云 中国政法大学硕士

责编｜戚琳颖 大连海事大学本科

The Alcoholic Products (Excise Duty) Regulations 2023

Made: 14th July 2023

Laid before the House of Commons: 17th July 2023

Coming into force: 1st August 2023

英国酒精饮料消费税条例（2023）

颁布日期：2023年7月14日

提交下议院：2023年7月17日

生效日期：2023年8月1日

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(3) and (4), 55(1)(d), 88(1), (c), (d), (e), (f), (g), (j), (k) and (m) and (2)(c) to (e), 92(1)(d) and 118(1) to (3) of the Finance (No. 2) Act 2023(1).

PART 1

Introduction

第一部分

引言

Citation, commencement and interpretation

引用、生效日期与释义

1.—(1) These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023.

(2) In these Regulations—

“the Act” means the Finance (No. 2) Act 2023;

“actual strength method” means ascertaining the strength of an alcoholic product in accordance with Schedule 2;

“large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres;

“volume production limit condition” has the meaning given in regulation 9.

1.—(1) 本条例可引用为《英国酒精饮料消费税条例（2023）》，于2023年8月1日起生效。

(2) 在本条例中

“本法”指《2023年财政法（第2号）》；

“实际浓度法”指根据附录2确定酒精饮料的浓度；

“大包装”指容量超过10升但不超过400升的容器；

“产量限制条件”的含义见本条例第9条。

PART 2

Alcoholic strength

第二部分

酒精浓度

The volume of alcoholic product in any container

任何容器中酒精饮料的容量

2.—(1) For the purposes of Part 2 of the Act, except where paragraph (4) applies, the volume of alcoholic product in any container is to be ascertained in accordance with paragraphs (2) and (3).

(2) Subject to paragraph (3), the volume of alcoholic product in any container is to be ascertained by reference to—

(a)the label of the container of the alcoholic product,

(b)any invoice issued in relation to the alcoholic product,

(c)any delivery note issued in relation to the alcoholic product, and

(d)any document similar to an invoice or delivery note issued in relation to the alcoholic product.

(3) Where the volumes ascertained by reference to the sources described in paragraph (2)(a) to (d) differ, the volume of alcoholic product in any container is to be taken to be the greater of those volumes.

(4) Where—

(a)a large pack does not meet the tolerance requirements set out in Schedule 1, or

(b)due care has not been taken to ensure that the volume of an alcoholic product ascertained in accordance with paragraphs (2) and (3) accurately represents its actual volume,

the volume of alcoholic product in the container is to be taken to be the actual volume of alcoholic product with which the container is filled.

(5) The Commissioners must publish a notice making provision for the purposes of paragraph (4)(b) about the meaning of “due care”.

(6) Whether due care has been taken for the purposes of paragraph (4)(b) is to be ascertained in accordance with a notice published under paragraph (5).

2.—(1) 为实施本法第2部分，除第(4)款适用的情况，应根据第(2)和第(3)款来确定任何容器中酒精饮料的容积。

(2) 除第(3)款另有规定外，应参照以下方法来确定任何容器内酒精饮料的容量：

(a)酒精饮料瓶身的标签；

(b)与该酒精饮料相关的货物清单；

(c)与该酒精饮料相关的送货单；以及

(d)任何与该酒精饮料相关的、类似于发票或送货单类的单据。

(3) 若根据第（2）款(a)至(d)项确定的容量不同时，则以其中较大者为准。

(4) 若

(a)大包装不符合附录1规定的限度要求，或

(b)未尽合理注意义务来确保按第（2）款和第（3）款确定的容量准确反映其实际容量，

则该容器内酒精饮料的容量以该容器被实际装满时所容纳的酒精饮料的容量计算。

(5)英国税务及海关总署专员应发布公告，就第(4)款(b)项所称“合理注意义务”的含义作出解释性规定。

(6)是否已尽到第(4)款(b)项所称的合理注意义务，须根据第(5)款发布的公告确定。

（图片来源于网络）

The strength of alcoholic product

酒精浓度

3.—(1) For the purposes of Part 2 of the Act, except where paragraph (6) applies, the strength of an alcoholic product is to be ascertained in accordance with paragraphs to (2) to (5).

(2) Paragraphs (3) and (4) apply to cask-conditioned alcoholic products or any unfinished alcoholic products.

(3) Subject to paragraph (4), the strength of a cask-conditioned alcoholic product or any unfinished alcoholic product is to be—

(a)the strength the producer of the alcoholic product reasonably expects it to have when sold by retail or otherwise supplied for consumption,

(b)ascertained by reference to the label of the container of the alcoholic product,

(c)ascertained by reference to any invoice issued in relation to the alcoholic product,

(d)ascertained by reference to any delivery note issued in relation to the alcoholic product, and

(e)ascertained by reference to any document similar to an invoice or delivery note issued in relation to the alcoholic product.

(4) Where the strengths ascertained by reference to the sources described in paragraph (3)(a) to (e) differ, the strength of a cask-conditioned alcoholic product or any unfinished alcoholic product is to be taken to be the greater of those strengths.

(5) In the case of any alcoholic product to which paragraphs (3) and (4) do not apply, its strength is to be ascertained—

(a)by reference to the label of the container of the alcoholic product,

(b)if there is no label on the container of the alcoholic product, by reference to any other document relating to the container, or

(c)if there is no label on the container of the alcoholic product and it is not possible to ascertain the strength by reference to a document relating to the container, using the actual strength method.

(6) Where due care has not been taken to ensure that the strength of an alcoholic product ascertained in accordance with paragraphs (3) to (5)(b) accurately represents its actual strength, the strength of the alcoholic product is to be ascertained using the actual strength method.

(7) The Commissioners must publish a notice making provision for the purposes of paragraph (6) about the meaning of “due care”.

(8) Whether due care has been taken for the purposes of paragraph (6) is to be ascertained in accordance with a notice published under paragraph (7).

(9) A notice published under paragraph (7) may make provision by reference to specified factors or documentation.

(10) In this regulation—

“cask-conditioned alcoholic product” means any alcoholic product which undergoes fermentation in the container from which it is served for consumption, but does not include alcoholic product served for consumption from containers of such type as may be specified in a notice published by the Commissioners;

“producer” means a person approved under section 82 of the Act (approval requirement: producers);

“unfinished alcoholic product” means any alcoholic product in any stage of production before it has reached the state of maturity at which it is fit for consumption.

3.—(1) 为实施本法第2部分，除第(6)款适用的情况，酒精浓度应根据第(2)至(5)款确定。

(2) 第(3)及(4)款适用在桶内二次发酵的酒精饮料[1]或任何非成品酒精饮料。

(3) 除第(4)款另有规定外，在桶内二次发酵的酒精饮料或任何非成品酒精饮料的酒精浓度按以下方法确定：

(a)在零售或以其他方式供应时，该酒精饮料生产商对酒精浓度的合理预期；

(b)参照酒精饮料容器上的标签；

(c)参照与该酒精饮料相关的货物清单；

(d)参照与该酒精饮料相关的送货单；以及

(e)参照任何与该酒精饮料相关的、类似于发票或送货单的单据。

(4) 若根据第（3）款和第（4）款所述来源确定的酒精浓度不一致，则在桶内二次发酵的酒精饮料或非成品酒精饮料的酒精浓度以其中较大的浓度为准。

(5) 对于不适用第(3)及(4)款的任何酒精饮料，其酒精浓度确定方法如下：

(a)参照酒精饮料容器上的标签；

(b)若该酒精饮料容器上没有标签，则参照其他有关该容器的文件；或

(c)若该酒精饮料容器既没有标签，且无法通过其他有关文件确定，则采用“实际浓度法”。

(6) 若未尽合理注意义务以确保按照第(3)款至第(5)款(b)项确定的酒精浓度与实际相符，则酒精浓度按“实际浓度法”确定。

(7)英国税务及海关总署专员应发布公告，就第(6)款所称“合理注意义务”的含义作出解释性规定。

(8)是否已尽到第(6)款所称的合理的注意义务，须根据第(7)款发布的公告确定。

(9) 根据第(7)款发布的公告可参照特定的因素或文件作出解释性规定。

(10) 本条中，

“在桶内二次发酵的酒精饮料”是指在供人饮用的容器内二次发酵过的酒精饮料，但不包括税务及海关总署专员所公布公告中指定的容器所盛放的酒精饮料；

“生产商”是指根据2023年财政法（第2号）第82条得到批准者（批准要求：生产商）；

“非成品酒精饮料”是指在达到适合饮用的状态之前的、处于生产阶段的所有酒精饮料产品。

Assessments where incorrectly low rate of alcohol duty applied

对于错误适用较低酒精税率的评估

4.—(1) This regulation applies if—

(a)alcohol duty is charged on alcoholic products,

(b)the duty is charged on the basis of strength ascertained in accordance with regulation 3(3) to 3(5)(b), and

(c)the strength is to be ascertained using the actual strength method.

(2) The Commissioners—

(a)may assess as being alcohol duty due from the liable person an amount equal to any duty shortfall, and

(b)must notify that person or that person’s representative of any assessment under sub-paragraph (a).

(3) In this regulation “duty shortfall” means any difference between—

(a)the actual amount of alcohol duty chargeable on the alcoholic product, and

(b)the lower amount that, at the excise duty point, was charged as a result of ascertaining strength in accordance with regulation 3(3) to 3(5)(b).

(4) The reference in paragraph (2) to the “liable person” is a reference to the person liable to pay the alcohol duty on the alcoholic products.

4.—(1) 本条适用于以下情况：

(a)就酒精饮料征收酒精税，

(b)酒精税的征收基于符合第3条第(3)款至第(5)款(b)项确定的酒精浓度，以及

(c)酒精浓度根据实际浓度法测定。

(2) 英国税务及海关总署专员

(a)可以评估义务人应缴纳的酒精税额等于任何税收差额，且

(b)必须将根据(a)项作出的评估通知该人或其代表。

(3) 本条中“税收差额”是指以下两项之间的差额：

(a)酒精饮料应缴酒精税的实际数额，和

(b)在消费税征收阶段按照第3条第(3)款至第3条第(5)款(b)项条确定的酒精浓度征收的较低税额。

(4) 第(2)款的“义务人”是指有义务缴纳酒精税的人。

PART 3

Reliefs

第三部分

减免

Relief from duty for undrinkable sediment

不可饮用沉淀物的税项减免

5.—(1) This regulation applies to undrinkable sediment.

(2) Undrinkable sediment is relieved at the excise duty point from alcohol duty.

(3) Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.

(4) In this regulation—

“cask-conditioned alcoholic product” means alcoholic product which undergoes fermentation in the cask from which it is served for consumption;

“undrinkable sediment” means such part of a cask-conditioned alcoholic product as cannot be consumed.

5.—(1) 本条适用于不可饮用沉淀物。

(2) 不可饮用的沉淀物在消费税征收阶段减免酒精税。

(3) 本条给予的减免须遵守英国税务及海关总署专员所发布公告中规定的条件。

(4) 在本条中，

“在桶内二次发酵的酒精饮料”是指在供人饮用的容器内二次发酵过的酒精饮料；

“不可饮用沉淀物”是指在桶内二次发酵的酒精饮料中不能饮用的部分。

（图片来源于网络）

Grower’s domestic consumption relief

种植者的国内消费减免

6.—(1) Wine and other fermented product may without payment of alcohol duty be sent out from an alcoholic product production premises for the domestic consumption of the grower of the ingredients from which the wine or other fermented product is produced.

(2) Cider made from fruit grown by the producer may without payment of alcohol duty be sent out from the producer’s alcoholic product production premises for consumption—

(a)domestically, by the producer, or

(b)free of charge by agricultural workers employed by the producer.

(3) Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.

(4) In this regulation—

“alcoholic product production premises” means any premises, rooms, places and vessels on or in which cider, wine or other fermented product is made by a producer for use in their trade as producer;

“fruit” includes honey produced by bees;

“grower” includes beekeeper and “grown” is to be construed accordingly;

“producer” means a producer of cider, wine or other fermented product who is approved under section 82 of the Act (approval requirement: producers).

6.—(1)生产葡萄酒或其他发酵产品的原料种植者可以在不缴纳酒精税的情况下，从酒精饮料生产场所运出葡萄酒或其他发酵产品，供其在国内消费。

(2) 生产者可在不缴付酒精税的情况下，从酒精饮料生产场所运出以其种植的水果制成的苹果酒，用于下列消费—

(a)生产者在国内消费，或

(b)生产者雇佣的农业工人免费饮用。

(3) 本条给予的减免须遵守英国税务及海关总署专员所发布公告中规定的条件。

(4) 本条中，

“酒精饮料生产场所”是指生产商用来酿造用于销售的苹果酒、葡萄酒或其他发酵类酒精产品的任何营业场所、房间、地点、船只；

“水果”包括蜜蜂所产的蜂蜜；

“种植者”包括养蜂人，“种植”也应作相应解释；

“生产者”是指根据2023年财政法（第2号）第82条得到批准的苹果酒、葡萄酒或其他发酵酒精产品的生产者（批准要求：生产者）。

Draught relief – information to be provided

生啤酒税额的减免——须提供的信息

7.—(1) This regulation applies if—

(a)a person liable to pay alcohol duty on qualifying draught products has elected for duty to be charged at the full rates, and

(b)there has been a supply by one person (a “supplier”) to another person (a “recipient”) of those qualifying draught products.

(2) Information or documents evidencing that duty has been charged at the full rates must be provided by the supplier to the recipient at or before the time of the supply described in paragraph (1)(b).

(3) The Commissioners may specify in a notice information or documents they consider sufficient evidence for the purposes of paragraph (2).

(4) If the Commissioners publish a notice under paragraph (3), they must determine whether evidence is sufficient for the purposes of paragraph (2) in accordance with that notice.

7.—(1) 本条适用于以下情况：

(a)对合格的生啤酒有缴纳酒精税的义务者已经选择按全额税率缴税，且

(b)一人（供应者）已向另一人（收货人）供应该等合格生啤酒。

(2) 供应商必须在第(1)款(b)项所述的供应之时或之前向收货人提供证明其已按全额税率缴税的信息或文件，。

(3)英国税务及海关总署专员可以在通知书中具体说明他们就第（2）款所认定的充分证据。

(4) 若英国税务及海关总署专员根据第（3）款发布通知，则按照该通知，他们必须依据第(2)款提供的证据判断其是否充分。

（图片来源于网络）

Small producer relief – the volume production limit condition

小生产者税收减免——产量限制条件

8.—(1) This regulation applies where alcoholic products produced in, or imported into, Northern Ireland are chargeable to alcohol duty.

(2) Alcoholic products are not small producer alcoholic products unless they are produced on production premises that meet the volume production limit condition relevant to that category of products.

8.—(1) 本条例适用于在北爱尔兰生产或进口的应税酒精产品。

(2)酒精产品只有在其生产场须符合该类产品的产量限制条件时，才能算作小生产者所生产的酒精产品。

9.—(1) The “volume production limit condition” relevant to a category of products is met in relation to non-group premises if, in relation to those premises, neither of the following volumes exceeds the volume production limit specified for that category of products in paragraph (3)—

(a)the total production volume of that category of products for the previous year;

(b)the estimated total production volume of that category of products for the current year(10).

(2) The “volume production limit condition” relevant to a category of products is met in relation to group premises if neither of the following volumes exceeds the volume production limit specified for that category of products in paragraph (3)—

(a)the aggregate of the total production volume of that category of products, in relation to every set of premises in the production group, for the previous year;

(b)the aggregate of the estimated total production volume of that category of products, in relation to every set of premises in the production group, for the current year.

(3) The “volume production limit” is, in the case of—

(a)beer, 200,000 hectolitres,

(b)cider or other fermented product, 15,000 hectolitres,

(c)wine, 1,000 hectolitres, and

(d)alcohol contained in spirits, 10 hectolitres.

(4) In relation to production premises—

(a)the “total production volume” for a production year is (as the case may be) the volume of—

(i)beer,

(ii)cider or other fermented product,

(iii)wine, or

(iv)alcohol contained in spirits,

produced on those premises in that year, and

(b)the “estimated total production volume” for a production year is the producer’s reasonable estimate of the total production volume of the relevant category of products for those premises in that year.

(5) The references in paragraph (4) to the volume of beer, cider or other fermented product, wine and alcohol contained in spirits produced on a set of premises do not include references to volumes that are spoilt or destroyed before the excise duty point.

(6) Paragraph (7) applies where premises are in use for the purposes of the production of alcoholic products for part only (the “relevant part”) of a production year (including where premises begin to be used for those purposes part-way through a production year).

(7) The total production volume or (as the case may be) the estimated total production volume of a category of products is treated, for the purposes of this Part, as being the volume given by—

(a)dividing the actual total production volume of that category of products, or (as the case may be) the estimate of that volume, by the number of days in the relevant part of the production year, and

(b)multiplying the volume amount given by paragraph (a) by the number of days in the production year.

(8) An officer of Revenue and Customs may, if satisfied that the circumstances are exceptional, agree with a producer that certain alcoholic products, or a certain volume of alcoholic products, may be disregarded for the purposes of determining—

(a)the total production volume, or

(b)the estimated total production volume,

in relation to production premises for any production year.

9.—(1) 非集团性生产场所符合与某类产品相关的“产量限制条件”，是指该类产品的以下两个计量结果均不超过第（3）款为该类产品规定的产量限制

(a)该类产品在过去一年的生产总量；

(b)该类产品在本年度的预计生产总量。

(2) 集团性生产场所符合与某类产品相关的“产量限制条件”，是指该类产品的以下两个计量结果均不超过第(3)款为该类产品规定的产量限制

(a)在过去一年内，该集团性生产场所内的所有生产车间生产该类产品的总量；

(b)本年度，该集团性场所内的所有生产车间预计生产该类产品的总量；

(3) 各类产品的“产量限制”如下

(a)啤酒，2000万升；

(b)苹果酒或其他发酵产品，150万升；

(c)葡萄酒，10万升；

(d)烈酒的酒精含量，1000升。

(4) 关于生产场所，

(a)某生产年度的“总产量”，是指在该等生产场所中生产的以下产品的量：

(i)啤酒，

(ii)苹果酒或其他发酵产品，

(iii)葡萄酒，或

(iv)烈酒的酒精含量，和

(b)某生产年度的预计生产量，是指生产商对该年度该等生产场所中生产的特定类别产品总量的合理预估。

(5) 第(4)款中提及的在一系列生产场所中生产的啤酒、苹果酒或其他发酵产品、葡萄酒和烈性酒中所含酒精的量，不包括在消费税征收阶段之前变质或销毁的数量。

(6) 第(7)款适用于在某一生产年度仅部分时间（“相关时间段”）用于生产酒精产品的场所（包括在某一生产年度的中途开始为该目的而使用的场所）。

(7) 某类产品的生产总量或预计生产总量（视具体情形而定），须按以下方式计算：

(a)用该类产品的实际或预计产量除以该生产年度“相关时间段”的天数，

(b)用(a)中得出的数量乘以该生产年度的天数。

(8) 就生产场所而言，在任何生产年度，税务海关官员认为情况特殊时，可以同意生产商不将某些酒精饮料或某些量的酒精饮料计入，来确定以下量：

(a)生产总量，或

(b)预计生产总量。

Small producer relief – certain removals within the United Kingdom

小生产者税收减免——英国境内的产品流转

10.—(1) This regulation applies where—

(a)a person (P) is liable for the payment of alcohol duty chargeable at the discounted rate on an alcoholic product produced in, or imported into, Great Britain,

(b)P intends, and intended from the time the product became so chargeable, to remove the product to Northern Ireland from Great Britain, and

(c)the product was produced on production premises that did not meet, at the time of production, the volume production limit condition.

(2) P may pay duty charged at the standard rate on the product.

(3) If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due.

10.—(1) 本条适用于以下情况：

(a)某人（P）有义务对在大不列颠生产或进口到大不列颠的酒精饮料按折扣税率缴纳酒精税，

(b) P打算并且自该产品应缴酒精税之时将该产品从大不列颠运往北爱尔兰，且

(c)该产品的生产场所在生产时不符合产量限制条件。

(2) P可按产品的标准税率缴纳酒精税。

(3)若P选择按照第（2）款的规定缴纳酒精税，P必须在根据第(1)款(a)项产生的缴税义务到期日或之前缴纳相应税款。

11.—(1) This regulation applies where—

(a)a person (P) is liable for the payment of alcohol duty chargeable at the standard rate on an alcoholic product produced in, or imported into, Northern Ireland,

(b)P intends, and intended from the time the product became so chargeable, to remove the product to Great Britain from Northern Ireland, and

(c)but for the volume production limit condition, alcohol duty would have been chargeable on the product at the discounted rate.

(2) P may pay duty charged at the discounted rate on the product.

(3) If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due.

11.—(1) 本条适用于以下情况：

(a)某人（P）有义务对在爱尔兰生产或进口到北爱尔兰的酒精饮料按标准税率缴纳酒精税，

(b) P打算并且自该产品应缴酒精税之时将该产品从北爱尔兰运往大不列颠，且

(c)如果没有产量限制条件，该产品应按照折扣税率缴纳酒精税。

(2) P可按产品的折扣税率缴纳酒精税。

(3) 若P选择按照第（2）款缴纳酒精税，P必须在根据第(1)款(a)项产生的缴税义务到期日或之前缴纳相应税款。

（图片来源于网络）

Small producer relief – certificates required for imported alcoholic products

小生产者税收减免——进口酒类产品所需证书

12.—(1) This regulation applies if—

(a)an alcoholic product is imported into the United Kingdom,

(b)alcohol duty is chargeable on that product, and

(c)the importer indicates to the Commissioners that the product is a small producer alcoholic product on which alcohol duty is charged at the discounted rate.

(2) An alcoholic product is not a small producer alcoholic product unless the importer produces, on request by an officer of Revenue and Customs, a certificate endorsed by or on behalf of the relevant tax authorities of the country or territory in which the alcoholic product was produced certifying whether the product was, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland.

12.—(1) 本条适用于以下情况：

(a)酒精饮料产品进口到英国，

(b)该产品应缴纳酒精税，且

(c)进口商向英国税务及海关总署专员表明该产品为小生产者生产的酒精饮料，应按折扣税率缴纳酒精税。

(2) 酒精饮料产品只有在进口商按照税务海关官员的要求出示由生产国或地区有关税务当局签发的证明，且该证明应证实该产品在生产时是否符合在大不列颠和北爱尔兰按折扣税率缴纳酒精税，才能算作小生产者酒精产品。

若该酒精饮料属于小生产者生产的产品，则须按照税务海关官员的要求，出示由生产国或地区有关税务当局或其代表背书的证明，以证明该产品在生产时是否有资格在大不列颠及北爱尔兰按折扣率征收酒精税。

Small producer relief – documentation to be provided

小生产者税收减免——应提供的文件

13.—(1) Subject to paragraph (3), this regulation applies where—

(a)a person (P) has paid, or is liable for the payment of, alcohol duty at the discounted rate on an alcoholic product produced in, or imported into, Great Britain.

(b)any person (the “supplier”) intends to supply the product to any other person (the “recipient”) in Great Britain,

(c)the supplier does not know whether the product is intended to be consumed in Great Britain, and

(d)the product was produced on production premises that did not meet, at the time of production, the volume production limit condition.

(2) The supplier must provide to the recipient, at or before the time of supply, documentation confirming—

(a)the amount of alcohol duty that was paid, and rate at which such duty was paid, on the product, and

(b)that the product was produced on production premises that did not meet, at the time of production, the volume production limit condition.

(3) Paragraph (2) does not apply to any supplier other than P where that supplier has not been provided with the documentation described in paragraph (2).

13.—(1) 除第(3)款另有规定外，本条适用于以下情形：

(a)某人（P）已经或有义务对在大不列颠生产或进口到大不列颠的酒精饮料产品按折扣税率缴纳酒精税。

(b)任何人（“供应商”）打算向大不列颠境内的任何其他人（“收货人”）供应该产品，

(c)供应商不清楚该产品是否用于在大不列颠消费，且

(d)该产品的生产场所在生产之时不符合产量限制条件。

(2)供货商必须在供货时或供货前向收货人提供确认以下事项的文件：

(a)该产品已缴纳的酒精税税额和税率，以及

(b)该产品的生产场所在生产之时不符合产量限制条件。

(3) 除P以外，任何未获得第(2)款所述文件的供应商都不受第(2)款约束。

第(2)款不适用于除P以外的任何未获得第(2)款所述文件的供应商。

Small producer relief – record-keeping

小生产者税收减免——记录的保存

14.—(1) This regulation applies where a person (P) has paid, or is liable for the payment of, alcohol duty at the discounted rate on alcoholic products produced in, or imported into, the United Kingdom.

(2) P must keep, and make available for inspection by an officer of Revenue and Customs, records for a period of six years, commencing with the date on which the products became chargeable to alcohol duty, for the purposes of determining whether the products were, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland respectively.

(3) The Commissioners may publish a notice specifying the records to be kept, and made available for inspection, for the purposes of paragraph (2).

14.—(1) 本条适用于某人（P）已经或有义务对在英国生产或进口到英国的酒精饮料产品按折扣率缴纳酒精税。

(2)P必须保存从产品应缴酒精税之日起六年内的记录，并提供给税务海关官员检查，以确定产品在生产时是否有资格分别在大不列颠和北爱尔兰按折扣率缴纳酒精税。

(3) 就第（2）款而言，英国税务及海关总署专员可发布公告，具体说明应保存并供检查的记录。

注释

[1]在桶内二次发酵的酒精饮料：传统英式啤酒的种类之一。第一次发酵是指在敞口的容器中，经过快速高温发酵。第一次发酵结束、撇去漂浮的酵母后，还有很多酵母留在啤酒桶中继续工作，形成二次发酵。

原文链接：https://www.legislation.gov.uk/uksi/2023/806/introduction/made