Updates: Beer Guidance

2022

10 November 2022 published amendments

Exports and supplies: EU removals (applicable to Northern Ireland)

Section added for small producers in Northern Ireland

2021

29 March 2021 published amendments

Deliveries: EU deliveries of duty suspended beer to non-authorised traders (Northern Ireland only)

Clarified that this guidance applies to Northern Ireland only - end of transition period related change.

Deliveries: EU deliveries duty suspended (Northern Ireland only)

Clarified that this guidance applies to Northern Ireland only - end of transition period related change.

Small Brewer Assurance Guidance: Small brewery beer

Removed reference to EU due to end of transition period to clarify all movements are on EMCS

Post registration checks: Explanatory notes

Removed references to movements to the EU and specified that references to EU movements relate to Northern Ireland only.

Exports and supplies: contents

Updated title of section to highlight that it is not just linked to EU removals

26 March 2021 published amendments

Large Brewer Assurance Guidance: Warehousing: Exports duty suspended

Removed reference to non-EU - change as a result of end of transition period.

Deliveries: All deliveries

Updated reference to intra-EU to reflect NI Protocol - change required as a result of end of transition period.

Receipts: Imports

Removed references to acquisitions, EU, third countries and changed SAD to import declaration due to end of transition period.

Glossary F - M

Removed definition of member state - end of transition period related change

Glossary C - E

Removed reference to Customs Duty and European Union - changes required as a result of end of transition period.

Exports and supplies: Supplies

Removed references to entitled organisations in other member states - changes as a result of end of transition period

Exports and supplies: exportation of beer

Removed references to EU removals etc - changes required as a result of end of transition period

Exports and supplies: EU removals (applicable to Northern Ireland)

Updated to reflect end of transition period change and Northern Ireland Protocol

Imports: Small brewery beer

Removed references to EU, third countries - changes required as a result of end of transition period.

Imports: Registered consignees and Temporary registered consignees (Northern Ireland only)

Clarified that registered consignees and temporary registered consignees only apply to Northern Ireland following the end of the transition period

Imports: Imported beer

Removed references to EU, member states etc and clarified the different rules for NI and GB.

Beer Duty: Return and payment

Removed references to EU, member states etc - changes required as a result of end of transition period.

Moving beer in duty suspension: Conditions under which beer in duty suspension may be moved

Removed reference to inter-EU - change required as a result of end of transition period.

Small brewery beer: Introduction and Law

Removed reference to EU and member states - changes required as a result of end of transition period.

Small brewery beer: Imports

End of transition period related change - clarifies the requirements from EU-NI and UK wide requirements.

Security: Intra-EU movements (for Northern Ireland only)

End of transition period related change highlighting that this page applies to NI only due to the Northern Ireland Protocol

Registration: Introduction

Removed references to EC - changes required as a result of end of transition period.

Introduction: law and regulations

End of transition period change - clarified that CD 92/83 applies to NI only.

2020

25 November 2020 published amendments

2 June 2020 published amendments

Small brewery beer: Eligibility for reduced rates

added sentence in first paragraph

2018

14 December 2018 published amendments

Registration: Introduction

Added in new paragraph on a brewer's requirement to register for AWRS if selling duty paid alcohol to another business.