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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Duty point and moving wine in duty suspension: duty point

Regulations 5 to 7 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 describe the excise duty point.


Although ALDA sections 54(1) and 55(1) define the duty point as the time when wine or made-wine are imported into or made in the UK, in most cases wine or made-wine will be held, or moved in duty suspension for a time after its importation or production. The duty point will therefore more commonly be the time when the wine or made-wine leaves duty suspension. Wine or made-wine may be held in duty suspension on premises licensed under ALDA sections 54 or 55 or in excise warehouses approved for the purpose.

Wine in duty suspension

Once wine leaves duty suspension and passes a duty point, the licensed wine producer must account for the duty. We do not accept that the duty point occurs at any time after the wine leaves duty suspension, for example, duty must be charged when wine leaves licensed premises or duty suspension - either physically or constructively. Confirmation of receipt is not the duty point.

Further information on when duty ceases to be suspended can be found in paragraph 5.7 of Notice 163 (GOV.UK).