Section 22 — exports
General information about exporting duty paid and duty suspended alcoholic products from Great Britain (England, Scotland and Wales) and Northern Ireland.
All movements of alcoholic products from your approved premises to the place of export must be submitted through Excise Movement and Control System (EMCS) and covered by a movement guarantee, unless a simplified procedure is used (for indirect exports, this also includes the part of the journey from approved premises to the UK port or airport of departure). Please note movement guarantee policy is currently being reviewed by HMRC.
You must follow the procedures set out in section 13 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) when you’re exporting alcoholic products from the UK to other countries.
You should also check if you need to declare goods you bring into or take out of the UK.
You must complete an export declaration. Find information and guidance in the Tariff Volume 3 for Customs Declaration Service parts 1 and 2.
Providing the correct procedures have been followed for exports, HMRC will send you a report of export via EMCS which discharges the movement.
Where no report of export is given for any reason, HMRC will issue a report of rejected export (an IE 839 message). On receipt of an IE839 message, you may be requested to provide alternative evidence of export as shown in section 13 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
For direct exports made using Customs Supervised Exports previously known as Local Clearance Procedures from your premises, read section 13.5 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
You may be liable for duty if you cannot produce evidence that alcoholic products removed from your premises have been exported from the UK or, in the case of Northern Ireland, through an EU member state.
If you export duty paid alcoholic products, provided certain conditions are met, you may reclaim duty under the excise duty drawback system. Drawback is a relief that provides for the repayment of excise duty paid on goods that have not and will not be consumed in the UK.
To reclaim the duty paid on alcoholic product you export, you must observe the conditions of the drawback system in excise duty drawback (Excise Notice 207).
Producers with an alcoholic products producer approval (APPA) should offset the amount of drawback claimed during the accounting period on their Alcohol Duty return via the manage your Alcohol Duty online service. The claim should be for completed movements only and supported by the necessary documentary evidence as required by Notice 207.
You must obtain an order together with an exemption certificate when supplying alcoholic products in duty suspension from Northern Ireland to entitled international organisations, embassies and forces located in the EU. You’ll find more information on this and the procedures to follow for removal of alcoholic products in section 13 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
If the country you are exporting to operates a small producers alcoholic product scheme, the consignee may ask you to provide a certificate, endorsed by HMRC, that the alcohol you’re exporting is small producers alcoholic product produced in the UK. This is so they can establish in advance of the importation to their country that the producer in the UK and the alcohol is eligible under their rules. It is your responsibility to be aware of the rules and production volume limits of the small producers alcoholic product scheme in the country you are exporting to, so that their requirements are met.
If a certificate is required, you will need to make a self-declaration of your production volumes which HMRC will certify. The following process applies:
- Copy the certificate template shown below and paste or save as a word document.
- Complete the first part of the document, then print and sign it.
- Scan the document and attach to an email.
- Send the email to nru.alcohol@hmrc.gov.uk.
The National Registration Unit will validate by completing the ‘Certification — For Official Use’ part of the document and return it to you.
The process is temporary until a new print and post iform is available on GOV.UK.
You’ll need to use EMCS when moving alcoholic product in duty-suspension to the place of export.
The following statement that the alcoholic product is ‘small producer’s alcoholic product’ will be required on the electronic administrative document (eAD):
‘It is hereby certified that the product described has been produced by an independent small producer of beer, cider, spirit, wine or other fermented product’ (delete as appropriate).
The annual production of alcoholic product of the small independent producer shall be declared in box 17n of the administrative document.
This statement will let the person who removes the alcoholic product from duty-suspension to establish that the alcoholic product is a small producer’s alcohol.
A movement guarantee is required for exports. Please note movement guarantee policy is currently being reviewed by HMRC.
For more information on deliveries and exports through EMCS, read section 13 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
If the country you are moving alcoholic product to operates a small producer reduced duty rate for that alcoholic product you will need to provide information EMCS to show that the alcoholic product meets the small producer requirements. For the purposes of Regulation (EU) 2021/2266, the UK in respect of Northern Ireland allows self-certification by independent small producers.
In box 17v of the electronic administrative document (eAD) the following statement that the alcoholic product is a ‘small producer alcoholic product’ will be required:
‘It is hereby certified that the product described has been produced by one of the applicable terms:
(a) a certified independent small brewery
(b) a certified independent small wine producer
(c) a certified independent small producer of fermented beverages other than wine and beer
(d) a certified independent small intermediate products producer
(e) a certified independent small distillery’
The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the electronic administrative document.
A movement guarantee is required; please note movement guarantee policy is currently being reviewed by HMRC. For more information on deliveries through EMCS, read section 13 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
Production capacity certification for the removal of small producer alcoholic product from the UK
I certify that the below mentioned producer:
(enter producer name and address as per producer certificate)
Excise number: (enter excise number as per producer certificate)
Departmental Trader Registration Number: (enter DTRN as per producer certificate)
Meets the cumulative conditions of the following criteria:
- the producer has an annual commercial production of (enter amount) hectolitres of alcoholic product
- the producer is legally and economically independent of all other producers
- the producer uses production equipment that is physically distinct from all other producers
- the producer does not produce alcoholic product under licence
Full name:
Signature:
Date:
Certification — For Official Use
I certify that the above declaration is consistent with the production records for the year ending 31 January 20XX, of the above-mentioned producer.
HMRC Officer Full Name:
HMRC Address:
Signature of HMRC Officer:
Date:
Official HMRC Stamp