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).
Documents
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 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
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.
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.
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.
Updates to this page
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Welsh translation and form has been added.
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The ‘Declare VAT by post’ form link has been updated.
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Information about when to use the online service and print and post forms has been updated.
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An online forms service is now available.
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Help and guidance to form EX 46 (VAT) added.
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First published.