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Glossary of Bonded Whiskey Terms
Plain-language definitions of terms used throughout Celtica's commercial guides and market reports.
ABVAlcohol by volume.
Angel’s ShareNatural loss through evaporation during maturation.
Bond / under bondDuty-suspended status within an authorised excise system.
Bulk litresPhysical litres of liquid irrespective of alcoholic strength.
Cask finishAdditional maturation in a different cask after the principal maturation period.
Duty paidExcise duty has been accounted for.
GIGeographical indication.
Heads / hearts / tailsFractions of a distillation run.
Importer of recordParty responsible for import entry and associated compliance in the destination market.
LPALitres of pure alcohol.
New make spiritSpirit intended for maturation but not yet legally whiskey.
RegaugeMeasurement of current volume and alcoholic strength.
Single caskProduct or parcel derived from one identified cask.
Tax warehouseAuthorised premises for holding excise goods under duty suspension.
Warehouse keeperAuthorised operator responsible for the warehouse system and records.
This resource is a commercial and educational reference. It does not constitute legal, tax, excise, customs or financial advice. Figures and examples are illustrative unless stated otherwise and should be verified against current official sources and your own records before use in a transaction.