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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Imports: Small brewery beer

Beer produced by small breweries in the EU or in third countries and imported into the UK, which meets the requirement of the UK scheme is small brewery beer and eligible for the reduced rates. Further information can be found in BEER4000 ‘Small brewery beer’ and paragraphs 8.22 and 8.23 of Notice 226. The sections of ALDA that relate to small brewery beer are sections 36A to 36H.