Collection

Alcohol duties forms

Find forms for alcohol duties, including registering, reliefs, paying, returns, excise warehousing, excise movements and Excise Movement Control System (EMCS) fallback forms.

• From: HM Revenue & Customs
• Published: 9 November 2009
• Last updated: 28 June 2016
  Show all updates

  1. 28 June 2016

     Form WMW1 has been added to the list of alcohol duty forms. It is designed for those applying for a licence as a wine or made-wine producer or commercial grower to use instead of Form L5.

  2. 10 June 2016

     Forms BPH1 and DLA1 have been added to the list of alcohol duty forms.

  3. 9 November 2009

     First published.

Apply or register

• Apply for a licence to carry on an excise trade (L5)
  • 1 February 2025
  • Form
• Apply to receive duty free spirits (EX240)
  • 4 April 2014
  • Form

Claim relief or exemption

• Stores authority for alcoholic and tobacco products (C945)
  • 18 September 2025
  • Form

Declare VAT

• Declare VAT due on alcoholic products (EX46(VAT))
  • 7 August 2025
  • Form

Paying

• Notify HMRC of cash payments for alcoholic products in duty suspension
  • 18 November 2025
  • Form
• Deferment advice for alcohol goods (W5D)
  • 10 March 2025
  • Form
• Guarantee for payment of Beer Duty due to HMRC (C1201 BDAC)
  • 14 August 2014
  • Form
• Amend a deferment guarantee of Beer Duty (C1201A BDAC)
  • 8 August 2024
  • Form
• Remittance advice for alcohol goods (W5)
  • 10 March 2025
  • Form

Excise movements

• Excise movements: return of excise duty for tax representatives (HM10)
  • 31 December 2020
  • Form
• Excise movements: apply to be a registered consignor (EX72)
  • 31 December 2020
  • Form
• Excise movements: notice of intention to claim drawback (EX75)
  • 20 January 2023
  • Form
• Excise movements: application to register for the Temporary Registered Consignee scheme (TRC1)
  • 5 May 2021
  • Form
• Excise movements: internal accompanying document - products subject to Excise Duty (W8)
  • 4 April 2014
  • Form

Excise warehousing

• Apply to be an excise warehousekeeper for a motor and heating fuels warehouse
  • 1 April 2026
  • Form
• Send your Excise Warehouse Return to HMRC (W1)
  • 3 March 2025
  • Form
• Excise warehousing: stores list for aircraft inwards and entry for warehousing (C209)
  • 4 April 2014
  • Form
• Shipping bill and stores for outgoing aircraft (C208)
  • 4 April 2014
  • Form

Defer payment of excise duties without providing a guarantee

• Excise Payment Security System: application to defer payment of excise duties without a guarantee (EPSS(A))
  • 8 October 2014
  • Form
• Excise Payment Security System: application to make payments of excise duties without a guarantee (EPSS(B))
  • 24 June 2014
  • Form

Record your premises for excise entry

• Record your premises for excise entry if you're a private trader
  • 8 July 2019
  • Form
• Record your premises for excise entry if you're an incorporated company
  • 8 July 2019
  • Form

Excise Movement and Control System (EMCS) fallback forms

• EMCS fallback: Fallback Accompanying Document (FAD)
  • 3 July 2023
  • Form
• EMCS fallback: change of destination (FCoD)
  • 31 December 2020
  • Form
• EMCS fallback: Fallback Splitting Operation (FSO1)
  • 7 August 2018
  • Form
• EMCS fallback: Notification of Movement starting in Fallback (NoMF)
  • 31 December 2020
  • Form
• EMCS fallback: short term fallback - inter-shed removal request (FB15)
  • 4 April 2014
  • Form
• EMCS fallback: short term fallback - request for inter-airport or transit removal (FB16)
  • 4 April 2014
  • Form
• EMCS fallback: airline fallback - transfer manifest - removal authority (FB17A)
  • 4 April 2014
  • Form
• EMCS fallback: long term fallback - transhipment - inter-airport removal request (FB17F)
  • 4 April 2014
  • Form
• EMCS fallback: long term fallback - inter-shed removal request (FB19)
  • 4 April 2014
  • Form
• EMCS fallback: fallback schedule of import entries (FB20)
  • 4 April 2014
  • Form
• EMCS fallback: fallback export reception list (FB21)
  • 4 April 2014
  • Form