Can a wine or made-wine producer receive spirits for fortifying?
Yes. The spirits used to fortify wine and made-wine may be received free of excise duty from import or home production in cask, drum or other approved container. Any customs duty due on imported alcohol must be accounted for before receipt into the winery warehouse. The alcohol used for fortification must be produced by fermentation of an agricultural source material. Wine The types of alcohol which may be used to fortify wine are set out in EC Regulations. These regulations are administered by the Ministry of Agriculture, Fisheries and Food and the Wine Standards Board. Made-wine The only types of spirits which may be used to fortify made-wine are: plain spirits; foreign spirits, unsweetened; spirits of wine; and compounds, unsweetened.
