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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Beer Duty: Duty point

Regulations 5 - 7 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 describe the excise duty point.

Production and importation

Although ALDA 36(1) defines the duty point as the time when beer is produced in or imported into the United Kingdom in most cases beer will be held, or moved in duty suspension for a time after its production or importation. The duty point will therefore more commonly be the time when the beer leaves duty suspension.

Beer in duty suspension

Once beer leaves duty suspension and passes the duty point, the registered person must account for the duty. It is fundamental that the duty point is clearly established and understood for each registered brewer.

We do not accept that the duty point occurs at any time after the beer leaves duty suspension e.g. duty must be charged when beer leaves registered premises or duty suspension - either physically or constructively. Confirmation of receipt is not the duty point.