I would have to double-check and confirm that, but my understanding is that the cost of the excise duty is borne at the time the fruit is converted into the alcohol process. If you're purchasing apples from abroad or whatnot, you still have to pay the tax—the duty portion—when you convert the juice to the actual product. That's the point where the excise becomes applicable. If the apples are a lot cheaper, or the juice that comes in with the information along with it allows that process to happen.... That might be where some producers are looking to go.
On May 16th, 2022. See this statement in context.