Removals from/receipts in wine premises: exportation of wine
Wine may be exported to third countries from licensed premises. Information, on exports of duty suspended wine or duty paid wine to non-EU countries, can be found in section 19 of Notice 163 (GOV.UK).
Exports of duty suspended wine
A wine producer must follow the detailed procedures set out in Notice 275 (GOV.UK) Export procedures. Detailed guidance, on accepted forms of evidence of export, can be found in Notice 703 (GOV.UK) Export of goods from the UK.
All exports from the UK must be submitted through EMCS and be covered by a movement guarantee. Information on exports to non-EU countries can also be found in Notice 197 (GOV.UK).
Notice 275 and the Tariff (Volume 3, parts 1 and 2) also give guidance on Customs requirements, including the requirement to complete an Export Declaration.
Provisions for exports of wine to non-EU countries are covered by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Part 6).
Exports of duty paid wine
A wine producer may reclaim duty already paid following export, but must observe the conditions of the drawback system. Drawback is a relief which 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.
Excise duty: drawback
The regulations relating to drawback are contained in the Excise Goods (Drawback) Regulations 1995.