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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Security: Excise Payment Security System (EPSS)

All wine producers applying for an excise licence for the first time are required to have a guarantee to cover all duty due on wine, removed from their licensed premises to the UK home market, until it is paid to HMRC. Eligibility to make payments without providing a guarantee can be applied for, but the wine producer must meet the EPSS authorisation criteria. Further information on EPSS can be found in paragraph 4.4 of Notice 163, Notice 197 and on our website