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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Removals from/receipts in cider premises: receipts from other Member States or approved warehouses

Cider may be received in registered premises from traders in other Member States in bulk only for further processing (in the same way that cider makers can receive bulk cider from other UK sources). All intra-EU movements must be submitted through Excise Movement and Control System (EMCS). The regulations relating to movements from other Member States to the UK are contained in the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 7). Further information on EMCS and receipts from other Member States can be found in Notice 197 (GOV.UK).

Note: Finished or packaged cider cannot be received into cider makers’ premises. Further information on what can/cannot be received in registered premises can be found in paragraph 3.3 of Notice 162 (GOV.UK).