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. It is intended for commercial producers, packagers, importers and exporters of alcoholic products.

• Section 1 — introduction

  This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, importers and exporters of alcoholic products.

• Section 2 — alcoholic products

  This guide covers alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification.

• Section 3 — production of alcoholic products

  Find out about the requirements for producing alcoholic products and which activities are defined as production.

• Section 4 — approvals

  Information on how and when to apply for approval as a new alcoholic products producer and the information you must provide as part of your approval to prove that you are fit and proper. 

• Section 5 — returns and payments

  Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions.

• Section 6 — changes in ownership

  Information on what you need to do when you transfer your alcoholic products production business to a new owner.

• Section 7 — duty liability

  General information on Alcohol Duty rates, when duty becomes due, how to account for and pay the duty.

• Section 8 — financial security

  Guidance about financial security and what to do if you need to arrange a duty guarantee or movement guarantee.

• Section 9 — records and accounts

  Information on the records and accounts you must keep to fulfil your obligations as an alcoholic products producer.

• Section 10 — duty suspension

  Find out about storing, holding or moving goods in duty suspension with an alcoholic products producer approval (APPA).

• Section 11 — alcoholic strength

  General information on what alcoholic strength means for duty purposes, how to measure strength and what to do if there is a dispute over strength.

• Section 12 — Draught Relief and Small Producer Relief

  Guidance on Draught Relief and which products qualify for Small Producer Relief and what to do if you export small producer products.

• Section 13 — measurement of quantity

  Information on measuring the quantity of alcoholic product as an alcoholic product producer.

• Section 14 — irregularities, losses and deficiencies in approved premises

  Information about lost alcoholic product and spoilt duty suspended alcoholic product.

• Section 15 — duty paid spoilt alcoholic product

  Guidance on the relief of excise duty on alcoholic products which have become spoilt or otherwise unfit for use after passing the duty point.

• Section 16 — duty on samples

  Find out about the duty-free samples and duty-paid samples you can take as an alcoholic products producer.

• Section 17 — duty on domestic consumption and vine leasing

  Information about grower’s domestic consumption relief and vine leasing.

• Section 18 — removal of goods to HM Ships and as ship's stores

  General information about the alcoholic products we allow certain HM Ships to receive free from excise (and customs duty) and to be shipped as stored on board ships.

• Section 19 — supplied to diplomats and visiting forces within the UK and to entitled organisations

  Information about supplying excise goods to diplomats, visiting forces and entitled organisations in the UK.

• Section 20 — the due diligence condition

  Find out about the due diligence condition of approval for an alcoholic products producer.

• Section 21 — imports

  Information about importing alcoholic products to approved premises in Great Britain (England, Scotland and Wales) and Northern Ireland.

• Section 22 — exports

  General information about exporting duty paid and duty suspended alcoholic products from Great Britain (England, Scotland and Wales) and Northern Ireland.

• Section 23 — co-storage and failed delivery of duty paid goods

  Guidance about failed deliveries of duty paid goods and co-storage of duty paid and duty suspended alcoholic product on approved premises.

• Section 24 — removal of alcoholic products from approved premises

  Guidance about the procedures for approved producers removing alcoholic product from approved premises to another approved premises (including your own approved premises if you own a multi-site operation) or an excise warehouse without payment of duty.

• Section 25 — removal of alcoholic product from approved premises in Northern Ireland to EU countries

  Guidance about approved producers removing duty suspended and duty paid alcoholic product from approved premises in Northern Ireland. This guidance only applies to producers approved with an alcoholic products producer approval (APPA), and approved premises in Northern Ireland.

• Section 26 — receipt of alcoholic products

  Guidance about procedures to follow on receipt of alcoholic products from other approved premises or excise warehouses.

• Section 27 — accounting for VAT

  Find out about declaring VAT on alcoholic products you’re removing from duty suspension that have been supplied to you or imported by you under duty suspension.

• Section 28 — review and appeal procedures

  Find out about how you can request a review of a decision or submit an appeal.

• Section 29 — your rights and obligations

  Find out about your rights and obligations including providing feedback about this technical guide.

• Section 30 — glossary

  Find out about the definitions of terms used in this technical guide.