Removals from/receipts in wine premises: removal to other licensed premises or an excise warehouse in the UK
A licensed wine producer must use the Excise Movement and Control System (EMCS) when moving duty suspended wine within the UK, unless the movement qualifies for the simplification procedures for certain intra UK movements. Further information on EMCS can be found in Notice 196 (GOV.UK), Notice 197 (GOV.UK) and on simplification procedures in paragraph 22.2 of Notice 163 (GOV.UK).
The movement of wine must be accompanied by either a copy of the Electronic Administrative Document - eAD (raised on EMCS) or a normal commercial dispatch document (if under simplified procedures) containing the information required by regulation 62(3)(b) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
Sections 22 and 23 of Notice 163 give further information on the:
- allowable removals from wine premises without payment of duty
- details required on the above documents
- receipt of wine by the receiving wine producer or warehousekeeper. A wine producer will be responsible for the duty on the wine until he receives this receipt (discharging movement)
Provisions for UK movements are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 8 and 9).
For wine, delivered to other wine premises for further processing (for example, blending, conditioning, bottling, rendering sparkling) under regulation 12(c)(i) of the Wine and Made-wine Regulations 1989, the receiving wine premises will be treated as the production premises and will have to account for the duty accordingly under the provisions of regulation 23.