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SUMMARY This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers,

packagers, importers and exporters of alcoholic products. Sometimes the law states that detailed rules on a particular matter can be set out in a notice published by HMRC. This guide

emphasises requirements which have force of law. CONTENTS * Section 1 — introduction This guide explains the effects of the law and regulations covering the production, storage and

accounting for duty on alcoholic products. It is intended for commercial producers, importers and exporters of alcoholic products. * Section 2 — alcoholic products This guide covers

alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification. * Section 3 — production of alcoholic

products Find out about the requirements for producing alcoholic products and which activities are defined as production. * Section 4 — approvals Information on how and when to apply for

approval as a new alcoholic products producer and the information you must provide as part of your approval to prove that you are fit and proper.  * Section 5 — returns and payments

Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions. * Section 6 — changes in ownership Information on what you need to do when you

transfer your alcoholic products production business to a new owner. * Section 7 — duty liability General information on Alcohol Duty rates, when duty becomes due, how to account for and pay

the duty. * Section 8 — financial security Guidance about financial security and what to do if you need to arrange a duty guarantee or movement guarantee. * Section 9 — records and accounts

Information on the records and accounts you must keep to fulfil your obligations as an alcoholic products producer. * Section 10 — duty suspension Find out about storing, holding or moving

goods in duty suspension with an alcoholic products producer approval (APPA). * Section 11 — alcoholic strength General information on what alcoholic strength means for duty purposes, how to

measure strength and what to do if there is a dispute over strength. * Section 12 — Draught Relief and Small Producer Relief Guidance on Draught Relief and which products qualify for Small

Producer Relief and what to do if you export small producer products. * Section 13 — measurement of quantity Information on measuring the quantity of alcoholic product as an alcoholic

product producer. * Section 14 — irregularities, losses and deficiencies in approved premises Information about lost alcoholic product and spoilt duty suspended alcoholic product. * Section

15 — duty paid spoilt alcoholic product Guidance on the relief of excise duty on alcoholic products which have become spoilt or otherwise unfit for use after passing the duty point. *

Section 16 — duty on samples Find out about the duty-free samples and duty-paid samples you can take as an alcoholic products producer. * Section 17 — duty on domestic consumption and vine

leasing Information about grower’s domestic consumption relief and vine leasing. * Section 18 — removal of goods to HM Ships and as ship's stores General information about the alcoholic

products we allow certain HM Ships to receive free from excise (and customs duty) and to be shipped as stored on board ships. * Section 19 — supplied to diplomats and visiting forces within

the UK and to entitled organisations Information about supplying excise goods to diplomats, visiting forces and entitled organisations in the UK. * Section 20 — the due diligence condition

Find out about the due diligence condition of approval for an alcoholic products producer. * Section 21 — imports Information about importing alcoholic products to approved premises in Great

Britain (England, Scotland and Wales) and Northern Ireland. * Section 22 — exports General information about exporting duty paid and duty suspended alcoholic products from Great Britain

(England, Scotland and Wales) and Northern Ireland. * Section 23 — co-storage and failed delivery of duty paid goods Guidance about failed deliveries of duty paid goods and co-storage of

duty paid and duty suspended alcoholic product on approved premises. * Section 24 — removal of alcoholic products from approved premises Guidance about the procedures for approved producers

removing alcoholic product from approved premises to another approved premises (including your own approved premises if you own a multi-site operation) or an excise warehouse without payment

of duty. * Section 25 — removal of alcoholic product from approved premises in Northern Ireland to EU countries Guidance about approved producers removing duty suspended and duty paid

alcoholic product from approved premises in Northern Ireland. This guidance only applies to producers approved with an alcoholic products producer approval (APPA), and approved premises in

Northern Ireland. * Section 26 — receipt of alcoholic products Guidance about procedures to follow on receipt of alcoholic products from other approved premises or excise warehouses. *

Section 27 — accounting for VAT Find out about declaring VAT on alcoholic products you’re removing from duty suspension that have been supplied to you or imported by you under duty

suspension. * Section 28 — review and appeal procedures Find out about how you can request a review of a decision or submit an appeal. * Section 29 — your rights and obligations Find out

about your rights and obligations including providing feedback about this technical guide. * Section 30 — glossary Find out about the definitions of terms used in this technical guide. Print

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