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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Removals from/receipts in cider premises: EU removals

Cider may be removed to other EU Member States from registered premises. Information, on removals of duty suspended cider or duty paid cider to other Member States, can be found in section 17 of Notice 162 (GOV.UK).

Removals of duty suspended cider

A cider maker must follow the detailed procedures set out in Notice 197 (GOV.UK). All movements of duty suspended cider to other EU Member States must be submitted through Excise Movement and Control System (EMCS) and be covered by a movement guarantee. The other Member State consignee must be approved to receive the cider under duty suspension arrangements.

Provisions for EU movements are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 6).

Removals of duty paid cider

A cider maker may reclaim duty already paid following removal, but must observe the conditions of the drawback system. Drawback is a relief which provides for the repayment of duty paid goods that have not and will not be consumed in the UK. Information on this can be found in Notice 207 (GOV.UK) Excise Duty: drawback

Excise duty: drawback

The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.