CIDER02310 - Registration: cessation of trade

Notification

Cider makers must inform the Excise Processing Teams (EPT) if they intend to stop making cider. They should then confirm when production has ceased. The EPT will inform TAPS (Trader Accounting Payment System). The relevant legislation is regulations 7(2) and 7(3) of the Cider and Perry Regulations 1989.

Deregistration checks

Before deregistering a cider maker, you should ensure that duty has been accounted for in full, including any unexplainable losses of duty suspended cider. Once registration is cancelled, they can no longer hold cider in duty suspense on their premises. You may consider if appropriate to do a deregistration visit.

Cancellation of registration

After completion of the deregistration checks and once you are satisfied that registration can be cancelled, ask the cider maker to return the registration certificate to the EPT. You must notify the EPT of the cancellation. On receipt of the certificate or written notification, the EPT will issue a cancellation letter to the cider maker. The EPT will update the Departmental Trader Register (DTR) database and System for Exchange of Excise Data (SEED) and advise TAPS to ensure returns are no longer sent to the cider maker.