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HMRC internal manual

Beer Guidance

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HM Revenue & Customs
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EU removals, exports and supplies: EU removals

Beer may be removed to other EU Member States from registered premises. Information, on removals of duty suspended beer or duty paid beer to other Member States, can be found in section 23 of Notice 226.

Removals of duty suspended beer

A brewer must follow the detailed procedures set out in Notice 197

Note. All EU movements must be through the Excise Movement and Control System (EMCS). Provisions for EU movements are covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 6).

Removals of duty paid beer

A brewer may reclaim the duty following removal, but must observe the conditions of the drawback system. Drawback is a relief which provides for the repayment of duty paid goods that have not and will not be consumed in the UK. Information on this can be found in Notice 207

Excise duty: drawback

The section of ALDA that relates to drawback is section 42. The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.