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HMRC internal manual

Cider Guidance

Duty point and moving cider in duty suspension: duty point

Regulations 5 to 7 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 describe the excise duty point.


Although ALDA section 62(1) defines the duty point as the time when cider is imported into or made in the UK, in most cases cider will be held, or moved in duty suspension for a time after its importation or production. The duty point will therefore more commonly be the time when the cider leaves duty suspension. Cider may be held in duty suspension on premises registered under ALDA section 62 or in excise warehouses approved for the purpose.

Cider in duty suspension

Once cider leaves duty suspension and passes a duty point, the registered cider maker must account for the duty. We do not accept that the duty point occurs at any time after the cider leaves duty suspension, for example, duty must be charged when cider leaves registered premises or duty suspension - either physically or constructively. Confirmation of receipt is not the duty point.

Further information on when duty ceases to be suspended can be found in paragraph 5.8 of Notice 162 (GOV.UK).