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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Duty point and moving cider in duty suspension: requirements and guarantees

All movements of cider in duty suspension are subject to the requirements of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 5, 6, 8, 9 and 10).

UK and EU movements of cider to other registered premises or excise warehouses must be through the Excise Movement and Control System (EMCS), unless the movement qualifies for the simplification procedures for certain UK intra-company movements. Further information on EMCS can be found in Notice 196 (GOV.UK) Excise goods: authorisation of warehousekeepers, approval of premises and registration of owners, Notice 197 (GOV.UK) Excise goods: receipt into and removal from an excise warehouse of excise goods and on simplification procedures in paragraph 21.2 of Notice 162 (GOV.UK).

Guarantees are required in all circumstances for intra-EU movements of duty suspended cider. The purpose of the guarantee is to safeguard excise duty which may become due as a result of an irregularity arising during the course of a movement in any member state. Further information on intra-EU movements and the level of guarantee required can be found in Notice 197.

For cider moving in duty suspension within the UK, a guarantee will only be required if there is perceived to be a risk to the revenue, for example, the cider maker has a poor compliance history or the business is known to be experiencing financial difficulties.