188体育

Duty must generally be paid on all removals from your approved premises for the following purposes:听

• for UK consumption (usually known as a removal to home-use) meaning the alcoholic product passes a duty point and leaves duty suspension听
• when alcoholic products are constructively removed听

Duty must also be paid if:听

• the alcoholic product has been lost or other irregularities are discovered (read section 14 鈥� irregularities, losses and deficiencies in approved premises)
• you are no longer approved which also means the premises in which you鈥檙e holding alcoholic products ceases to be approved premises听

Provided you comply with conditions HMRC may impose, you may remove alcoholic products from your approved premises without payment of duty for the following purposes:听

• exportation (read section 22 鈥� exports), removal to the Isle of Man or shipment as stores (read section 18 鈥� removal of goods to HM Ships and as ship鈥檚 stores)听
• supply to diplomats and visiting forces within the UK (read section 19 鈥� supplied to diplomats and visiting forces within the UK and to entitled organisations)
• supply from Northern Ireland premises to entitled organisations in EU countries (read section 19 鈥� supplied to diplomats and visiting forces within the UK and to entitled organisations)
• removal to another approved premises听
• removal to an excise warehouse (approved under section 92 of the Customs and Excise Management Act 1979) for holding alcoholic products听
• removal to the premises of a vinegar maker for use in making vinegar听
• use as trade samples (read section 16 鈥� duty on samples)

You鈥檒l need financial security to guarantee the duty on alcoholic products in duty suspension for movements from Northern Ireland to an EU country.听

The guarantee must be:听

• valid throughout the UK and EU听
• sufficient to cover the full amount of potential duty on the alcoholic product 鈥� read鈥� receive goods into and remove goods from an excise warehouse (Excise Notice 197)听

In certain circumstances, further guarantees may be required for the holding and movement of alcoholic product within the UK. For further information on guarantees, read section 8 鈥� financial security.

You鈥檒l be responsible for the duty on the alcoholic product until you receive a receipt. The receiving producer with an alcoholic products producer approval (APPA) must:听

• complete a report of receipt, if the movement is submitted through Excise Movement and Control System听(EMCS)
• sign the Alcohol Duty receipt (for example the delivery note) if under simplified procedures听听

The receiving approved producer must issue a receipt within 5 days of the date of receipt of the alcoholic product in their approved premises. If you do not receive a receipt, you should contact them.听听

If you fail to obtain a receipt within 4 months, you鈥檒l be liable for the duty due on the alcoholic product. If you subsequently receive a receipt, you may credit your duty account with the appropriate amount of duty.听

When the alcoholic product is delivered to home-use from the receiving approved premises, duty will become due. Duty must be paid by the producer who finally delivers the alcoholic product to home-use.听

All intra UK movements of alcoholic products will need to be submitted through the Excise Movement and Control System (EMCS) unless simplified procedures apply. Duty suspended and duty paid movements between Northern Ireland and EU countries will also need to be submitted through EMCS.

For more information on鈥疎MCS procedures, read receive goods into and remove goods from an excise warehouse (Excise Notice 197). Read further information on duty paid movements via EMCS in Excise Notice 204b.

Your approved premises under your alcoholic products producer approval (APPA) will function in the same way as an excise warehouse in relation to the receipt and dispatch of excise goods in duty suspension.听

Your APPA ID and EMCS

You will not be able to use your APPA ID on EMCS to record duty suspended movements. Read section 10.7 of this guide for more information.

Documentation for simplified procedures

Where movements of alcoholic products are under simplified procedures involving alcoholic products moving between UK approved alcoholic product producers or excise warehouses approved to receive and store alcoholic product, then the ownership of the alcoholic products must remain with the alcoholic product producer during the course of the movement. Alternative documents are acceptable provided they contain all the following information:听

• the name and address of your approved premises听
• a unique reference number听
• the name and address of the approved premises receiving the goods听
• the date of dispatch听of the movement
• a description of the alcoholic product, including the quantity听and volume (alcohol by volume)
• a statement indicating that the alcoholic products are being moved under duty suspension听
• you鈥檝e been paid or expect to be paid in cash for the supply of alcoholic product in duty suspension (or for any service you provide in relation to alcoholic product in duty suspension), read section 10 鈥� duty suspension听

Simplified procedures allow for alcoholic products to move, under duty suspension arrangements, using alternative documents, either in paper or an electronic format, instead of an electronic administrative document (eAD) generated through EMCS.听

Simplified procedures apply are limited to:听

• alcoholic products moving between producers with an alcoholic products producer approval (APPA) or excise warehouses approved to receive and store the alcoholic product 鈥� ownership of the alcoholic product must remain with the alcoholic product producer during the course of the movement听
• movements for direct export only from the UK where the dispatching alcoholic product producer is authorised for Customs Supervised Exports, formerly鈥疞ocal Clearance Procedures,鈥痑nd can provide a full customs export declaration 鈥� movement guarantee details must be shown on the declaration 鈥� further information can be found in receive goods into and remove goods from an excise warehouse (Excise Notice 197)

If movements do not meet the above criteria, then it will be necessary to use鈥疎MCS.听

If the movement is under simplified procedures and involves alcoholic product moving between approved premises or excise warehouses approved to receive and store the alcoholic product, alternative documents will be suitable if they contain:听

• a unique reference number听
• your name and address听
• the name and address of the consignee听
• the destination address听
• a statement that the alcoholic product is in duty suspension听
• the description of the alcoholic product (that is, product name), the quantity contained in each package (and if appropriate, the capacity of each container), alcoholic strength, package size and date of dispatch from your approved premises听

You must keep a copy of the despatch document, and the warehouse keeper鈥檚 receipt, for your own records.听听

For more details on the procedures for inter-warehouse removals, read receive goods into and remove goods from an excise warehouse (Excise Notice 197).