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HMRC internal manual

Beer Guidance

EU removals, exports and supplies: exportation of beer

Beer may be exported to third countries from registered premises. Information, on exports of duty suspended beer or duty paid beer to non-EU countries, can be found in section 24 of Notice 226.

Exports of duty suspended beer

A brewer must follow the detailed procedures set out in Notice 275. Information, on accepted forms of evidence of export, can also be found in Notice 703.

Note. Provisions for exports of beer to non-EU countries are covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part6). All exports from the UK must be through EMCS and be covered by a movement guarantee. Information on exports to non-EU countries can also be found in Notice 197.

Notice 275 and the Tariff (Volume 3, parts 1 and 2) also give guidance on customs requirements, including the requirement to complete an Export Declaration.

Exports of duty paid beer

A brewer may reclaim the duty following export, 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.