SPIR6040 - Repackaging of qualifying draught products

Qualifying draught products can only be transferred or repackaged to non-draught containers听e.g.,听decanting from kegs into bottles听if 鈥�听

  • the transfer is听for the purpose of serving a drink for immediate consumption;听听

  • the transfer听is done by an approved producer or excise warehousekeeper; or听

  • the full rate of duty has been paid on products (for example takeaway sales).听

Approved producers and excise warehousekeepers must declare and pay the difference between the draught relief rates previously paid and full alcohol duty rates听on their听duty听returns听on any products repackaged.听Both rates can be found on the alcohol duty rates听guidance page.听

If听a pub (or any other premises)听wishes听to sell products for takeaway sale by transferring them from a qualifying draught container to a non-qualifying container, they must do that from a container听that has paid the full rate of duty not the reduced rate. They should request a fully duty paid container from their supplier. The supplier must provide the person with evidence that the full rate of duty has been paid.听This can be on an invoice, delivery note or any other commercial documentation.听This is covered in Section 7 of The Alcoholic Products (Excise Duty) Regulations 2023.听

Producers, excise warehouses听or importers that are asked to provide a full duty rate qualifying draught container should be declared on the duty return. Details of this can be found on the draught relief guidance page.听听

Failure to comply may attract a penalty听and any alcoholic products, equipment or substances in connection with the repackaging are liable to forfeiture.