Declare VAT due on alcoholic beverages (EX46(VAT))

Declare VAT due on alcoholic beverages under duty suspension using the online or postal form EX46(VAT).


Declare VAT online (sign in using Government Gateway)

Declare VAT by post


Complete this form for goods you’re removing from duty suspension, that have been supplied to you, or imported by you under duty suspension.

You can either:

  • use the online service
  • fill in form on-screen, print and post to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you use the service.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

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 7 January 2013
Last updated 4 August 2016 + show all updates
  1. An online forms service is now available.

  2. Help and guidance to form EX 46 (VAT) added.

  3. First published.