Updates: Alcoholic products technical guide
2024
Updated section 4.6 to say that users should only contact HMRC about their alcoholic products producer approval (APPA) ID if they have not received it by 25 February 2025.
Section 2 — alcoholic products
Section 2.2 was updated with information on sparkling cider.
New section added.
Section 2 — alcoholic products
New section added.
Section 3 — production of alcoholic products
New section added.
New section added.
Section 5 — returns and payments
New section added.
Section 6 — changes in ownership
New section added.
New section added.
Section 8 — financial security
New section added.
Section 9 — records and accounts
New section added.
New section added.
Section 11 — alcoholic strength
New section added.
Section 12 — Draught Relief and Small Producer Relief
New section added.
Section 13 — measurement of quantity
New section added.
Section 14 — irregularities, losses and deficiencies in approved premises
New section added.
Section 15 — duty paid spoilt alcoholic product
New section added.
New section added.
Section 17 — duty on domestic consumption and vine leasing
New section added.
Section 18 — removal of goods to HM Ships and as ship's stores
New section added.
Section 19 — supplied to diplomats and visiting forces within the UK and to entitled organisations
New section added.
Section 20 — the due diligence condition
New section added.
New section added.
New section added.
Section 23 — co-storage and failed delivery of duty paid goods
New section added.
Section 24 — removal of alcoholic products from approved premises
New section added.
Section 25 — removal of alcoholic product from approved premises in Northern Ireland to EU countries
New section added.
Section 26 — receipt of alcoholic products
New section added.
Section 27 — accounting for VAT
New section added.
Section 28 — review and appeal procedures
New section added.
Section 29 — your rights and obligations
New section added.
New section added.