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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Registration: introduction

Anyone who makes cider for sale is required to register each set of premises at which cider is made. Registered cider makers may produce, hold and move cider in duty suspension to other registered premises and excise warehouses approved to receive cider.

Information of who must apply to be registered, when to register and how to register can be found in sections 3 of Notice 162 (GOV.UK).

It also explains what registration allows or does not allow a cider maker to do.

The registration of a cider maker’s premises by HMRC makes them a ‘tax warehouse’ without the need for a separate approval. ‘Tax warehouse’ is a term adopted by the EU to describe any premises approved for the production, holding and movement of excise goods under duty suspension arrangements.


The section of ALDA that relates to the registration of cider makers and the premises at which cider is made is section 62. The regulations relating to the registration of cider makers and removal of cider without payment of duty are contained in Part II of the Cider and Perry Regulations 1989, regulations 5, 6 and 7 and Part IV regulation 12.