CIDER09020 - Removals from/receipts in cider premises in Northern Ireland to EU countries: EU removals

This section applies to removals of cider from registered premises in Northern Ireland to EU countries.

Removals of duty suspended cider

cider may be removed to EU Member States from registered premises in Northern Ireland. Information, can be found in section 17 of Notice 162 (GOV.UK).

A cider maker must follow the detailed procedures set out in Notice 197 (GOV.UK). All movements of duty suspended cider from registered premises in Northern Ireland to EU Member States must be submitted through Excise Movement and Control System (EMCS) and be covered by a movement guarantee. The Member State consignee must be approved to receive the cider under duty suspension arrangements.

Removals of duty paid cider

Provisions for EU movements are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 6).

A cider maker may reclaim duty already paid following removal, subject to meeting 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 (GOV.UK) 

Excise duty: drawback

The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.

Exports by Small Producers

The rules for exporting cider produced by small producers in Great Britain and Northern Ireland can be found in sections 18.5 to 18.6 of Notice 162

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