Section 26 — receipt of alcoholic products
Guidance about procedures to follow on receipt of alcoholic products from other approved premises or excise warehouses.
Unless your alcoholic products producer approval (APPA) allows you to receive duty suspended alcoholic products produced elsewhere or you hold an excise warehouse approval, you can only receive alcoholic product in a ready for sale state if you produced it yourself or if you’re a commercial grower in the case of wine production.
Your approved premises under your alcoholic products producer approval (APPA) will function in the same way as an excise warehouse in relation to the receipt and dispatch of excise goods in duty suspension. For further information read section 5 of receive goods into and remove goods from an excise warehouse (Excise Notice 197).
All intra UK movements of alcoholic products will need to be submitted through Excise Movement and Control System (EMCS) unless they qualify for simplified procedures.
On receipt of the alcoholic product, you must:
- inspect the delivery vehicle to make sure it is secure and any locks and seals are intact
- examine all containers, for example, externally for signs of damage
- check the delivery against the document accompanying the alcoholic product
- issue a receipt within 5 days of the alcoholic product being received — if movement is under EMCS this will be a report of receipt, or if under simplified procedures this will be a certificate of receipt (for example, copy of delivery note) signed by an authorized person
- record issue of the receipt
- enter the quantity received into your stock records
- keep the accompanying document
If you discover a discrepancy between the alcoholic product received and the accompanying document, you must issue a receipt only for the alcoholic product you actually receive. Show the discrepancy clearly on the certificate of receipt or include an inventory of the shortage or loss in the report of receipt.
The alcoholic product received becomes part of your stock and is subject to the same rules as the alcoholic product you produce on your approved premises.
If you receive alcoholic products from another approved premises produced by a small alcoholic products producer, the producer should provide you with information about the duty rate for their alcoholic products or the amount of alcohol they have produced in the preceding year. This will enable you to calculate the small producer rate to apply to those alcoholic products. You should pay duty at the small producer rate for those alcoholic products. Read section 12 — Draught Relief and Small Producer Relief for further information about Small Producers Relief.