WINE04020 - Duty point and moving wine in duty suspension: requirements and guarantees

All movements of wine in duty suspension are subject to the requirements of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 5, 6, 8, 9 and 10).

UK duty suspended movements of wine or other licensed 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 Wine removed to EU Memeber 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 22.2 of Notice 163 (GOV.UK).

Please see section 18 of Notice 163 (GOV.UK) for informtion on removals of wine from licensed premises in Northern Ireland to EU Member States

For wine 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 wine producer has a poor compliance history or the business is known to be experiencing financial difficulties.