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HMRC internal manual

Customs Special Procedures Manual

Usual Forms of Handling (UFH), other processing and records: bottling of wine

Former type D warehouse keepers who imported bulk wine prior to 30 April 2016 may wish to carry out bottling (as a usual form of handling) and opt to calculate the duty and import VAT due based on the rules of assessment at SPE15320. The advantage of this is that the duty rate for bulk wine is less than that for the bottled product. The warehouse keeper should enter details of the volume of goods that are entered to the bottling process in their stock records (any shortages between the received volume and the declaration for entry to customs warehousing being corrected by an amendment of the entry, see Special Procedures generic guidance on amendment, invalidation and annulment of a C88 SAD declaration).

Although using the rules of assessment described in SPE15310 has advantages for the trader they should be advised to consider this option carefully to ensure that it is the most appropriate method for their commercial activities. You should also ensure that the UFH, in this case bottling, does not predominate over the storage of the goods, see CAA manual authorisation considerations. Any goods imported after 1 May 2016 will not have the option of calculating the customs duty payable following bottling in this manner.

Article 85 UCC 952/2013