Excise Notice 162: cider production

Find out the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.



This notice explains the continuing procedures to be followed immediately after the end of the transitional period from 1 January 2021.

Details of any changes to the previous version can be found in paragraph 1.2.

Published 1 April 2014
Last updated 19 August 2022 + show all updates
  1. Sections 18.5.1 Small producers in Great Britain and in Northern Ireland exporting cider to outside the EU, 18.5.2 Small producers in Northern Ireland moving cider in duty suspense to the EU and 18.6 Small producer cider export declaration have been added.

  2. 'Approve a payment through your online bank account' has been added to the 'How to pay' section.

  3. Sections 1.2, 3.1, 3.6 and 3.8 have been updated to confirm that where a registered business is sold in it's entirety, the new owner must apply for registration before trading.

  4. The postal addresses have changed at sections 3.2 and 4.3

  5. We have added a link to temporary measures for cider during coronavirus (COVID-19). This includes advice to cider producers.

  6. The postal addresses have changed at sections 7.4 and 7.11.

  7. This notice has been updated to amend the example duty calculations at paragraph 5.11 following the introduction of a new still cider duty band from 1 February 2019.

  8. This notice has been updated at paragraphs 5.2, 7.8 and 13.12 to advise you of a new still cider duty band from 1 February 2019.

  9. General excise enquiries should now be sent to the Excise Enquiries Team. Also, you now need to report changes to partner and director details to the Excise Processing Teams.

  10. The postcode for submitting returns to the Central Collection Unit (TAPS) has changed.

  11. This notice has been updated at 3.2 to advise of the new online form service. The CITEX written enquiries team address for postal enquiries has also changed at paragraphs 5.5, 8.3.6 and 11.11. The telephone number for the HMRC Orderline and link to information on how to appeal to the tribunal at paragraph 27.5 have changed.

  12. Section 2.4 of the notice has been updated to advise you must register for the Alcohol Wholesaler Registration Scheme if you sell duty paid alcohol to another business and clarifies when a cider maker won’t need to register for the scheme.

  13. Changes to paragraph 3.6 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.

  14. The postal address has changed, paragraphs 1.2, 3.2, 3.6, 3.11 and 4.3 have been updated to reflect changes effective from December 2016.

  15. Notice 162: cider production has been updated

  16. Various updates including the change of address for the National Registration Unit, requirements to register and clarifications.

  17. First published.