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HMRC internal manual

Beer Guidance

Small brewery beer: Duty suspended movements within the UK

The procedures for the movement of duty suspended beer apply to small brewery beer (BEER5000 ‘Moving beer in duty suspension’ gives further details and section 9 of Notice 226, but additional information must be provided by the producing brewery.

The following statement is required on the document accompanying each movement:

“It is hereby certified that the beer described is ‘small brewery beer’ in accordance with either section 36C or 36E of the Alcoholic Liquor Duties Act 1979 with an annual production of [insert] hectolitres of beer”.

This statement ensures that the correct rate of duty can be calculated by the person removing the beer from duty suspension. Without it, the standard rate of duty must be applied.

Note. A brewer must use EMCS when moving duty suspended small brewery beer within the UK, unless the movement qualifies for the simplification procedures for certain UK intra movements. Further information on EMCS can be found in Notice 196, Notice 197 and on simplification procedures in paragraph 9.12 of Notice 226. The statement (above) that beer is ‘small brewery beer’ will be required on the Electronic Administrative Document - eAD (under EMCS) or on commercial documentation (under simplified procedures).