介绍性文本1.本规例可引称为消费税（葡萄酒）。2.在本规例中，“递延”指根据第3.3条递延的。本规例适用于葡萄酒（在本规例中称为第4.4条，凡专员信纳已缴付消费税

Introductory Text1.These Regulations may be cited as the Excise Duty (Wine).2.In these Regulations, “deferred” means deferred in accordance with the.3.These Regulations apply to wine (in these Regulations referred to.4.Where the Commissioners are satisfied that excise duty was paid.SignatureExplanatory Note