CIDER04020 - Duty point and moving cider in duty suspension: requirements and guarantees

Movements of cider to other registered premises or excise warehouses must be through the Excise Movement and Control System (EMCS), unless the movement qualifies for the simplification procedures for certain UK intra-company movements. Further information on EMCS can be found in Notice 196 (GOV.UK) This also applies to cider removed to EU Member States from a registered premises in Northern Ireland.

Excise goods: authorisation of warehousekeepers, approval of premises and registration of owners, Notice 197 (GOV.UK)

Excise goods: receipt into and removal from an excise warehouse of excise goods and on simplification procedures in paragraph 21.2 of Notice 162 (GOV.UK)

A guarantee is required for all duty suspended movements of cider between Northern Ireland and EU countries – see paragraph 4.3 and Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

A guarantee may be required if you wish to defer payment of duty, that is, for cider that has been produced in the UK and has passed the duty point but for which duty has not been paid to HMRC, although you may be eligible for exemption under the Excise Payment Security System (EPSS) – see paragraph 4.4  Notice 197 (GOV.UK).

Guarantees may be required for movements of duty suspended cider within the UK from registered premises. For cider moving in duty suspension within the UK, a guarantee will only be required if there is perceived to be a risk to the revenue, for example, the cider maker has a poor compliance history or the business is known to be experiencing financial difficulties. The purpose of the guarantee is to safeguard excise duty which may become due as a result of an irregularity arising during the course of a movement. Further information the level of guarantee required can be found in Notice 197 (GOV.UK).