BEER9010 - Exports and supplies: EU removals (applicable to Northern Ireland)

For Northern Ireland, beer may be removed to EU Member States from registered premises. Information, on removals of duty suspended beer or duty paid beer to Member States, can be found in section 24 of Notice 226. Information on exporting duty suspended beer from GB can be found in section 23 of Notice 226.

Removals of duty suspended beer

A brewer must follow the detailed procedures set out in Notice 197

Note. All EU movements must be through the Excise Movement and Control System (EMCS). Provisions for EU movements are covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 6).

Removals of duty paid beer

A brewer may reclaim the duty following removal, but must observe the conditions of the drawback system. Drawback is a relief which provides for the repayment of duty paid goods that have not and will not be consumed in the UK. Information on this can be found in Notice 207

Excise duty: drawback

The section of Finance (No.2) Act 2023 that relates to drawback is Section 111. The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.

Exports by Small Producers 

The rules for exporting beer produced by small producers in Great Britain and Northern Ireland can be found in sections 8.10 of Notice 226.

The self-certification requirements for moving small producer beer from Northern Ireland to EU member states are in accordance with the procedure for movements of small producer beer between EU Member States as set out in the EU Directive 2020/1151.