Collection

Alcohol duties forms

Find forms for alcohol duties, including registering, reliefs, paying, returns, excise warehousing, excise movements and EMCS fallback forms.

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

Apply or register

• Apply for a distiller's licence (DLA1)
  • 8 June 2016
  • Form
• Apply for a licence to carry on an excise trade (L5)
  • 7 February 2017
  • Form
• Apply for a licence to produce wine or made-wine (WMW1)
  • 31 December 2020
  • Form
• Apply to receive duty free spirits (EX240)
  • 4 April 2014
  • Form
• Register as a brewer, packager and holder of beer (BPH1)
  • 31 December 2020
  • Form
• Register as a cider or perry maker (CP30)
  • 31 December 2020
  • Form
• Register for the Duty Stamps Scheme (DS1)
  • 8 September 2022
  • Form

Change your details

• Cancel your Duty Stamps Scheme registration (DS3)
  • 12 April 2016
  • Form
• Amend your Duty Stamps Scheme registration details (DS4)
  • 8 September 2022
  • Form

Claim relief or exemption

• Claim for exemption from registration for Cider Duty (CP33)
  • 2 April 2019
  • Form
• Stores authority for spirits and tobacco products (C945)
  • 6 October 2016
  • Form

Returns

• Quarterly Distillery Return (W21)
  • 11 August 2021
  • Form

Declare VAT

• Declare VAT due on alcoholic beverages (EX46(VAT))
  • 4 August 2016
  • Form

Paying

• Notify HMRC of cash payments for alcohol in duty suspension (W7)
  • 1 March 2024
  • Form
• Deferment advice for alcohol goods (W5D)
  • 2 February 2024
  • 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)
  • 2 February 2024
  • 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

• Excise warehousing: application to be an excise warehousekeeper (EX61)
  • 14 August 2014
  • Form
• Excise warehousing: storage and distribution warehouse application for approval (EX68)
  • 31 December 2020
  • Form
• Excise warehousing: trade facility warehouse for alcohol and tobacco (EX69)
  • 18 January 2013
  • Form
• Send your Excise Warehouse Return to HMRC (W1)
  • 1 September 2023
  • 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

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.