BEER4100 - Small brewery beer: Imports

Imported products that meet the eligibility criteria may also pay a discounted rate of duty under SPR. The importer must make a declaration on the import documentation that the product meets the eligibility criteria for SPR, i.e. it must be less than 8.5% ABV, produced on small producer premises, and not produced under licence.

An officer may request the importer produces a certificate confirming they meet the eligibility criteria, and endorsed by the authorities of the country where the product is made. The importer should keep a copy of the certificate in their records.

Note that even if a producer is classed as a ‘small producer’ by the authorities of the country where the product is being imported from, they and their product must meet the UK requirements for SPR before they become eligible for a reduced rate of duty.