Form

Declare VAT due on alcoholic products (EX46(VAT))

Declare VAT due on alcoholic products under duty suspension using the online or postal form EX46(VAT).

• From: HM Revenue & Customs
• Published: 7 January 2013
• Last updated: 1 February 2025 — See all updates

Documents

Declare VAT online (sign in using Government Gateway)

Ref: EX46(VAT)

https://www.tax.service.gov.uk/digital-forms/form/vat-due-on-alcoholic-beverages/draft/guide

Declare VAT by post

Ref: EX46(VAT)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/EX46VAT&template=EX46(VAT).xdp

Details

Complete this form for alcoholic products you’re removing from duty suspension, that have been supplied to you, or imported by you under duty suspension.

You can either:

• use the online service if you’re approved to produce beer
• fill in form on-screen, print and post to HMRC if you’re approved to produce cider, wine, spirits or other fermented products

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Related forms and guidance

Read the alcoholic products technical guide. This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products.

Published 7 January 2013
Last updated 1 February 2025 + show all updates

1. 1 February 2025

   Information about when to use the online service and print and post forms has been updated.

2. 4 August 2016

   An online forms service is now available.

3. 27 November 2014

   Help and guidance to form EX 46 (VAT) added.

4. 7 January 2013

   First published.