WINE09030 - Removals from/receipts in wine premises: exportation of wine

Wine may be exported from licensed premises. Information, on exports of duty suspended wine or duty paid wine to other countries, can be found in section 19 of Notice 163 (GOV.UK).

Exports of duty suspended wine

A wine producer must follow the detailed procedures set out here. Detailed guidance, on accepted forms of evidence of export, can be found in Notice 703 (GOV.UK) Export of goods from the UK.

All duty suspended movements of wine from licensed premises for exports must be  submitted through EMCS ( Excise Movement Control System) and be covered by a movement guarantee. Information on exports can also be found in Notice 197 (GOV.UK).

Guidance on receiving, storing and moving excise goods and the Tariff (Volume 3, parts 1 and 2) also give guidance on Customs requirements, including the requirement to complete an Export Declaration through Customs Declaration System.

Provisions for exports of wine to non-EU countries are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 6).

Exports of duty paid wine

A wine producer may reclaim duty already paid following export, but must observe the 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.

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 wine produced by small producers in Great Britain and Northern Ireland can be found in sections 19 to 19.2 of Notice 163. 

The self-certification requirements for moving small producer wine from Northern Ireland to EU member states are in accordance with the procedure for movements of small producer wine between EU Member States as set out in the EU Directive 2020/1151 (amended from EU Directive 92/83).