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Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
How to move, store and trade duty-suspended and duty-paid excise goods.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
Find out when you need duty stamps for retail alcohol you import and make, and how to get them.
The figures you’ll need and how to use them to work out your discounted duty rates.
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
Use the online calculator to find out your Alcohol Duty rates.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper, registered owner, duty representative or registered consignor.
Apply for approval to own duty-suspended goods in an excise warehouse and find out how to change registration details or ownership.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
Find out the process for sending excise goods by parcel from Great Britain to Northern Ireland.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.
Find out when you can remove cider without paying Excise Duty and how to do it.
This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.
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