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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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EU removals, exports and supplies: Supplies

Beer may also be sent to accredited diplomatic staff, visiting forces, entitled organisations and as ships stores without payment of duty.

Supplying duty suspended beer to diplomats and visiting forces within the UK and to entitled organisations in other Member States

Information on supply and the procedures to follow can be found in section 25 of Notice 226, Notice 431 Visiting forces and Notice 197

The regulations for these supplies are contained in the Customs and Excise (personal reliefs for special visitors) Order 1992.

Removing duty suspended beer to HM Ships and as ships stores

Information on removal and procedures to follow can be found in section 26 of Notice 226 and Notice 197.

Note. Provisions for removing duty suspended beer to HM Ships and as ships stores are covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 5).