Updates: Beer Guidance
2024
Small brewery beer: Eligibility for reduced rates under SPR and DR
Updated wording explaining SPR and DR
Small brewery beer: Calculation of reduced rates
Updated
2023
Page archived
Page archived
Page archived
Page archived
2022
Exports and supplies: EU removals (applicable to Northern Ireland)
Section added for small producers in Northern Ireland
2021
Exports and supplies: contents
Updated title of section to highlight that it is not just linked to EU removals
Post registration checks: Explanatory notes
Removed references to movements to the EU and specified that references to EU movements relate to Northern Ireland only.
Small Brewer Assurance Guidance: Small brewery beer
Removed reference to EU due to end of transition period to clarify all movements are on EMCS
Deliveries: EU deliveries duty suspended (Northern Ireland only)
Clarified that this guidance applies to Northern Ireland only - end of transition period related change.
Deliveries: EU deliveries of duty suspended beer to non-authorised traders (Northern Ireland only)
Clarified that this guidance applies to Northern Ireland only - end of transition period related change.
Introduction: law and regulations
End of transition period change - clarified that CD 92/83 applies to NI only.
Removed references to EC - changes required as a result of end of transition period.
Security: Intra-EU movements (for Northern Ireland only)
End of transition period related change highlighting that this page applies to NI only due to the Northern Ireland Protocol
End of transition period related change - clarifies the requirements from EU-NI and UK wide requirements.
Small brewery beer: Introduction and Law
Removed reference to EU and member states - changes required as a result of end of transition period.
Moving beer in duty suspension: Conditions under which beer in duty suspension may be moved
Removed reference to inter-EU - change required as a result of end of transition period.
Removed references to EU, member states etc - changes required as a result of end of transition period.
Removed references to EU, member states etc and clarified the different rules for NI and GB.
Imports: Registered consignees and Temporary registered consignees (Northern Ireland only)
Clarified that registered consignees and temporary registered consignees only apply to Northern Ireland following the end of the transition period
Removed references to EU, third countries - changes required as a result of end of transition period.
Exports and supplies: EU removals (applicable to Northern Ireland)
Updated to reflect end of transition period change and Northern Ireland Protocol
Exports and supplies: exportation of beer
Removed references to EU removals etc - changes required as a result of end of transition period
Exports and supplies: Supplies
Removed references to entitled organisations in other member states - changes as a result of end of transition period
Removed reference to Customs Duty and European Union - changes required as a result of end of transition period.
Removed definition of member state - end of transition period related change
Removed references to acquisitions, EU, third countries and changed SAD to import declaration due to end of transition period.
Updated reference to intra-EU to reflect NI Protocol - change required as a result of end of transition period.
Large Brewer Assurance Guidance: Warehousing: Exports duty suspended
Removed reference to non-EU - change as a result of end of transition period.
2020
Spoilt beer: Keg ullage (residues removed from empty kegs returned to the brewery)
Inserted line regarding access to information
Small brewery beer: Eligibility for reduced rates
added sentence in first paragraph
2018
Added in new paragraph on a brewer's requirement to register for AWRS if selling duty paid alcohol to another business.