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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Removals from/receipts in cider premises: supplies

Cider may also be sent to accredited diplomatic staff, visiting forces, entitled organisations and as ships stores without payment of duty.

Supplying duty suspended cider to diplomats and visiting forces within the UK and to entitled organisations in other Member States

Information on supply and the procedures to follow can be found in section 20 of Notice 162 (GOV.UK), Notice 431 (GOV.UK) Visiting forces and Notice 197 (GOV.UK).

The regulations for these supplies are contained in the Customs and Excise (personal reliefs for special visitors) Order 1992.

Removing duty suspended cider to HM Ships and as ships stores

Information on removal and procedures to follow can be found in section 19 of Notice 162 and Notice 197.

The regulations for these supplies are contained in the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 5).