Beer Duty Return (EX46)

Declare duty on beer you've removed from your registered premises to home use, and deliveries in duty suspense to other warehouses or for export.


Declare duty online (sign in using Government Gateway)

Declare duty by post (use this version if you're an agent or if you cannot use the online form)


You must submit a Beer Duty Return by the 15th day of the month after the end of each accounting period. You should submit a return even if you will not owe anything.

Use EX46 to declare:

  • duty payable on beer removed from your registered premises to home use
  • deliveries in duty suspense to other warehouses or for export

For returns covering periods older than the 6 months shown on the return, contact the Beer Duty Team on Telephone: 03000 583 920 to make alternative arrangements for submission.

Before you start the print and post form

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Published 4 April 2014
Last updated 8 November 2019 + show all updates
  1. Update on returns covering periods older than the 6 months.

  2. The online form has been updated to replace the return period start and end dates (month only) with ‘Month of return’ and the ‘Details’ section has been updated to clarify the information.

  3. Clarification added to detail text to make it clear the existing print and post form can also be used for returns from 1 April 2017 onwards.

  4. The link to online EX46 has been reinstated.

  5. Improvements are being made to the online version of the EX46. An updated version suitable for submissions covering periods from 1 April 2017 onward will be released by 1 May 2017.

  6. Update on submitting March 2017 paper returns.

  7. The online form EX46 will not be available for March returns, please use the paper or print and post forms.

  8. The online form EX46 is being updated to reflect changes in duty rates announced in the Budget. It will be available for March returns on 7 April 2017.

  9. An online forms service is now available.

  10. First published.