SPIR6040 - SPIR6040 - Repackaging of qualifying draught products

Qualifying draught products can only be transferred or repackaged to non-draught containers e.g., decanting from kegs into bottles if – 

• the transfer is for the purpose of serving a drink for immediate consumption;  

• the transfer is done by an approved producer or excise warehousekeeper; or 

• the full rate of duty has been paid on products (for example takeaway sales). 

Approved producers and excise warehousekeepers must declare and pay the difference between the draught relief rates previously paid and full alcohol duty rates on their duty returns on any products repackaged. Both rates can be found on the alcohol duty rates guidance page. 

If a pub (or any other premises) wishes to sell products for takeaway sale by transferring them from a qualifying draught container to a non-qualifying container, they must do that from a container that has paid the full rate of duty not the reduced rate. They should request a fully duty paid container from their supplier. The supplier must provide the person with evidence that the full rate of duty has been paid. This can be on an invoice, delivery note or any other commercial documentation. This is covered in Section 7 of The Alcoholic Products (Excise Duty) Regulations 2023. 

Producers, excise warehouses or importers that are asked to provide a full duty rate qualifying draught container should be declared on the duty return. Details of this can be found on the draught relief guidance page.  

Failure to comply may attract a penalty and any alcoholic products, equipment or substances in connection with the repackaging are liable to forfeiture.