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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Removals from/receipts in cider premises: removal to other registered premises or an excise warehouse in the UK

A cider maker must use the Excise Movement and Control System (EMCS) when moving duty suspended cider within the UK, unless the movement qualifies for the simplification procedures for certain UK intra movements. Further information on EMCS can be found in Notice 196 (GOV.UK), Notice 197 (GOV.UK) and on simplification procedures in paragraph 21.2 of Notice 162 (GOV.UK).

The movement of cider must be accompanied by either a copy of the Electronic Administrative Document - eAD (raised on EMCS) or a normal commercial despatch document (if under simplified procedures) containing the information required by regulation 62(3)(b) of the Excise Goods (Holding, Movement etc.) Regulations 2010.

Sections 21 and 22 of Notice 162 give further information on the:

  • allowable removals from cider premises without payment of duty
  • details required on the above documents
  • receipt of cider by the receiving cider maker or warehousekeeper. A cider maker will be responsible for the duty on the cider until he receives this receipt (discharging movement)
  • need for approval as a registered owner of warehoused goods, that is, if a cider maker sends duty suspended cider to an excise warehouse for bottling, packaging or storage. Further information on this can be found in Notice 196.

Provisions for UK movements are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 8 and 9).

For cider delivered to other cider premises for further processing (for example, filtering, aeration, blending or pasteurisation) under regulation 12(c)(1) of the Cider and Perry Regulations 1989, the receiving cider premises will be treated as the production premises and will have to account for the duty accordingly under the provisions of regulation 23.