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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.
The figures you’ll need and how to use them to work out your discounted duty rates.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Use the online calculator to find out your Alcohol Duty rates.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
How to import alcoholic products into the UK and the duty and VAT you need to pay when you do.
How to move, store and trade duty-suspended and duty-paid excise goods.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
If you trade in draught alcoholic products, find out if you could pay a reduced rate of Alcohol Duty.
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.
Find out when you can remove cider without paying Excise Duty and how to do it.
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.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
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 alcoholic products.
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.
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.
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