WINE14070 - Small Producer relief - Duty suspended movements within the UK

A producer must use Excise Movement and Control System (EMCS) when moving duty suspended alcoholic products within the UK, unless the movement qualifies for the simplification procedures for certain UK intra movements. Further information on EMCS can be found in Notice 196 (GOV.UK) and Notice 197[RD(1] [AA(IT2]  (GOV.UK). 

Movements of alcoholic products between approved premises and between approved premises and excise warehouses qualify for the simplified procedures. 

The statement (below) is required on the Electronic Administrative Document - eAD (under EMCS) or on the document accompanying the goods (under simplified procedures): 

‘It is hereby certified that the alcoholic product described has been produced by an independent small producer’. 

The annual alcohol production of the previous year and details of the SPR rate must also be provided so the person liable can work out how much duty to pay when the product leaves duty suspense.  

Moving small producer product: those that operate a production facility, registered premises or excise warehouses, need to keep the certified eAD or document accompanying the goods showing the statements provided by the original producer, if they then move the product to another authorised person in duty suspense, the same information provided by the original producer must be given on either the eAD or document accompanying the goods.  

Products that are moving in or to Northern Ireland must have confirmation the products are over the Northern Ireland relevant annual production threshold for that product type. Please see Notice 163 for more information on Northern Ireland.