Excise Notice 163: wine production
- HM Revenue & Customs
- Part of:
- Excise notices: alcohols, Alcohol duties, and Import and export: customs declarations, duties and tariffs
- 29 April 2014
- Last updated:
- 2 June 2017, see all updates
This notice is about the production, storage and accounting of duty on wine and made-wine by commercial wine producers.
This Notice (June 2017) cancels and replaces Notice 163 Wine Production (February 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
If you’re applying for a licence as a wine or made-wine producer or commercial grower, the L5 application form has been replaced by the WMW1 form.
Published: 29 April 2014
Updated: 2 June 2017
- Section 2.4 has been updated to inform it's the responsibility of any business to check that the wholesaler they buy from is approved by HMRC.
- Changes to paragraph 3.11 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. Also, change to content of examples at paragraph 5.10.
- The postal address has changed, paragraphs 1.2, 3.4, 3.11, 4.3 and 11.11 have been updated to reflect changes effective from December 2016.
- This guidance has been updated to show form L5 has been replaced by form WMW1.
- Various updates including a change of address for the National Registration Unit.
- First published.