BEER8010 - Imports: Imported beer

For GB, imported beer is liable to the same rate of excise duty as that on UK produced beer. 

Duty on imported beer stored in registered premises in duty suspension becomes payable when the beer leaves the duty suspension regime. Further information on import procedures can be found in section 27 of Notice 226.  Imported beer may also be deposited in Excise Warehouses approved for beer. Further information on this can be found in Notice 197. The regulations for receipt of goods into an excise warehouse are contained in the Excise Warehousing (etc.) Regulations 1988.

For Northern Ireland, the regulations relating to movements from EU Member States to Northern Ireland are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 7). Further information on EMCS and receipts from EU Member States can be found in Notice 197 and paragraph 27.7 of Notice 226.

The movement of all duty suspended imports from outside the EU into Northern Ireland must be entered onto EMCS. A registered consignor (which can be the import agent at the place of importation or the receiving registered brewer) must start the movement from the place of importation to the registered premises on EMCS. Information on imports from outside the EU can be found in Notice 197 and paragraph 27.6 of Notice 226.