BEER9020 - Exports and supplies: exportation of beer

Information, on exports of duty suspended beer or duty paid beer to other countries, can be found in section 23 and 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.

Provisions for exports of beer to other countries are covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 6). All exports from the UK must be through EMCS and be covered by a movement guarantee. Information on exports to other countries can also be found in Notice 197. Information on exports to other 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 Finance (No.2) Act 2023 that relates to drawback is section 111. The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.