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HMRC internal manual

Cider Guidance

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.

Legislation

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.

To note. A cider maker must also register for the Alcohol Wholesaler Registration Scheme (AWRS) if they sell duty paid alcohol to another business. It is the responsibility of any business who purchases alcohol for onward sale or supply to check that the wholesaler they purchase from has been approved by HMRC. Therefore, any business purchasing cider from a cider maker should check that the maker has been approved as an alcohol wholesaler under AWRS. Details of approval and AWRS procedures can be found in the AWRS guidance and Notice 2002: Alcohol Wholesaler Registration Scheme.

However, AWRS only applies to registered cider makers. A small cider maker who is exempt from the requirement to register, is not required to be registered for AWRS - CIDER02020 refers.