Form

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

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

• From: HM Revenue & Customs
• Published: 7 January 2013
• Last updated: 7 August 2025 — See all updates

Documents

Declare VAT online

Ref: EX46(VAT)

https://www.tax.service.gov.uk/digital-forms/form/vat-due-on-alcoholic-beverages/draft/guide

Declare VAT by post

Ref: EX46(VAT)

https://www.tax.service.gov.uk/print-and-post/form/Excise/1.0/EX46VAT2025/ex46(vat).xdp

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Fill in this form for alcoholic products 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 if you’re approved to produce beer
• fill in the form on-screen, print and post to HMRC if you’re approved to produce cider, wine, spirits or other fermented products

Declare using the online service

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

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

Declare using the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Paying VAT due on alcoholic products using EX46(VAT)

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

If your account is in the UK

Use the following details to make a payment from a UK account:

• sort code — 08 32 10
• account number — 14077970
• account name — HMRC Customs Duty Schemes

If your account is overseas

Use the following details to make a payment from an overseas account:

• account number (IBAN) — GB16 BARC 2005 1723 3725 45
• Business Identifier Code (BIC) — BARCGB22
• account name — HMRC Customs Duty Schemes

You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

Related forms and guidance

Read the alcoholic products technical guide. This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products.

Published 7 January 2013

Last updated 7 August 2025 + show all updates

1. 7 August 2025

   Information has been added on paying VAT due on alcoholic products using form EX46(VAT).

2. 23 June 2025

   Welsh translation and form has been added.

3. 27 February 2025

   The ‘Declare VAT by post’ form link has been updated.

4. 1 February 2025

   Information about when to use the online service and print and post forms has been updated.

5. 4 August 2016

   An online forms service is now available.

6. 27 November 2014

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

7. 7 January 2013

   First published.