Guidance and regulation

Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.

• From: HM Revenue & Customs
• Updated: 29 June 2023

Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.

• From: HM Revenue & Customs
• Updated: 10 February 2023

When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.

• From: HM Revenue & Customs
• Updated: 19 October 2023

How to move, store and trade duty-suspended and duty-paid excise goods.

• From: HM Revenue & Customs
• Updated: 24 March 2023

Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.

• From: HM Revenue & Customs
• Updated: 9 November 2009

The figures you’ll need and how to use them to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 29 January 2024

Use the online calculator to find out your Alcohol Duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

Find out when you need duty stamps for retail alcohol you import and make, and how to get them.

• From: HM Revenue & Customs
• Updated: 9 November 2009

If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.

• From: HM Revenue & Customs
• Updated: 25 August 2023

Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper, registered owner, duty representative or registered consignor.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.

• From: HM Revenue & Customs
• Updated: 29 June 2023

Apply for approval to own duty-suspended goods in an excise warehouse and find out how to change registration details or ownership.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out the process for sending excise goods by parcel from Great Britain to Northern Ireland.

• From: HM Revenue & Customs
• Updated: 13 May 2022

Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.

• From: HM Revenue & Customs
• Updated: 11 July 2018

Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.

• From: HM Revenue & Customs
• Updated: 18 May 2022

Find out when you can remove cider without paying Excise Duty and how to do it.

• From: HM Revenue & Customs
• Updated: 25 January 2021

This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.

• From: HM Revenue & Customs
• Updated: 27 January 2021