


BDA
British Distillers Alliance

Code of Conduct
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Membership of the BDA is subject to the following:
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Compliance with HMRC’s requirements for being a “fit and proper” person to be involved in an excise business. This test is set out as HMRC policy in a number of its public notices, including paragraph 3.2 of Notice 196;
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Compliance with all statutory obligations for the correct operation of an excise trade, including accurate record-keeping, duty and VAT accounting and duty and VAT payment;
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Commitment to effective training of staff and continuous training and awareness of HMRC requirements;
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Commitment to alcohol fraud awareness;
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Commitment to appropriate and effective health and safety measures;
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Compliance with EC Regulation 110/2008 concerning definition, description etc of spirits drinks.