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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Imports: Imported or EU acquired beer

Imported or acquired beer is liable to the same rate of excise duty as that on UK produced beer. Direct imports from third countries may also attract Customs duty.

Duty on imported or acquired beer stored in registered premises in duty suspension becomes payable when the beer leaves the duty suspension regime. Further information on import procedures can be found in section 27 of Notice 226.

Imported or acquired beer may also be deposited in Excise Warehouses approved for beer. Further information on this can be found in Notice 197.

The regulations for receipt of goods into an excise warehouse are contained in the Excise Warehousing (etc.) Regulations 1988.

Note. All intra-EU movements must be through the Excise Movement and Control System (EMCS). The regulations relating to movements from other Member States to the UK are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 7). Further information on EMCS and receipts from other Member States can be found in Notice 197 and paragraph 27.5 of Notice 226.

All imports from outside the EU into the UK must be through EMCS. A registered consignor (which can be the import agent at the place of importation or the receiving registered brewer) must start the movement to the registered premises on EMCS. Information on imports from outside the EU can be found in Notice 197 and paragraph 27.7 of Notice 226.