Removals from/receipts in wine premises: EU removals
Wine may be removed to other EU Member States from licensed premises. Information, on removals of duty suspended wine or duty paid wine to other Member States, can be found in section 18 of Notice 163 (GOV.UK).
Removals of duty suspended wine
A wine producer must follow the detailed procedures set out in Notice 197 (GOV.UK). All movements of duty suspended wine to other EU Member States must be submitted through EMCS and be covered by a movement guarantee. The other Member State consignee must be approved to receive the wine under duty suspension arrangements.
Provisions for EU movements are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 6).
Removals of duty paid wine
A wine producer may reclaim duty already paid following removal, but must observe the conditions of the drawback system. Drawback is a relief that provides for the repayment of duty paid goods that have not and will not be consumed in the UK. Information on this can be found in Notice 207 (GOV.UK) Excise Duty: drawback.
Excise duty: drawback
The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.