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HMRC internal manual

Cider Guidance

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HM Revenue & Customs
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Removals from/receipts in cider premises: exportation of cider

Cider may be exported to third countries from registered premises. Information, on exports of duty suspended cider or duty paid cider to non-EU countries, can be found in section 18 of Notice 162 (GOV.UK).

Exports of duty suspended cider

A cider maker must follow the detailed procedures set out in Notice 275 (GOV.UK) Export procedures. Detailed guidance, on accepted forms of evidence of export, can be found in Notice 703 (GOV.UK) Export of goods from the UK.

All exports from the UK must be submitted through Excise Movement and Control System (EMCS) and be covered by a movement guarantee. Information on exports to non-EU countries can also be found in Notice 197 (GOV.UK).

Notice 275 and the Tariff (Volume 3, parts 1 and 2) also give guidance on customs requirements, including the requirement to complete an Export Declaration.

Provisions for exports of cider to non-EU countries are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part6).

Exports of duty paid cider

A cider maker may reclaim duty already paid following export, 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

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