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Imported products that meet the eligibility criteria may also pay a discounted rate of duty under SPR. The importer must make a declaration on the import documentation that the product meets the eligibility criteria for SPR, i.e. it must be less than 8.5% ABV, produced on small producer premises, and not produced under licence.

An officer may request the importer produces a certificate confirming they meet the eligibility criteria, and endorsed by the authorities of the country where the product is made. The importer should keep a copy of the certificate in their records.

Note that even if a producer is classed as a ‘small producer� by the authorities of the country where the product is being imported from, they and their product must meet the UK requirements for SPR before they become eligible for a reduced rate of duty.