Notice

Excise Notice 163: wine production

This notice is about the production, storage and accounting of duty on wine and made-wine by commercial wine producers.

From:
HM Revenue & Customs
Published
29 April 2014
Last updated
2917 JuneJuly 2023 — See all updates

Documents

Excise Notice 163: wine production

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Changes to Alcohol Duty from 1 August 2023

The way you calculate Wine Duty will change on 1 August 2023.

HMRC will also introduce:

  • 2 new reliefs for small producers and products sold on draught
  • a temporary arrangement on wine with an alcohol by volume (ABV) of between 11.5% and 14.5%

Find out more about the changes to Alcohol Duty.

This notice explains the continuing procedures to be followed immediately after the end of the transitional period from 1 January 2021.

If you’re applying for a licence as a wine or made-wine producer or commercial grower, the L5 application form has been replaced by the WMW1 form.

Published 29 April 2014
Last updated 2917 JuneJuly 2023 + show all updates

  1. Information has been added about the changes to Alcohol Duty from 1 August 2023. Section 5 has been updated to explain the changes when mixing alcoholic products and section 9 has been updated to explain the changes for working out alcoholic strength.

  2. Information has been added about the changes to Alcohol Duty from 1 August 2023.

  3. Sections 18.1, 18.4, 19.1.1, 19.5 and 22.2 have been updated to reflect the new process for moving duty paid goods between Northern Ireland and the EU.

  4. Sections 19.1 Small producer exports, 19.1.1 Small producers in Great Britain and in Northern Ireland exporting wine to outside the EU, 19.1.2 Small producers in Northern Ireland moving wine in duty suspense to the EU and 19.2 Small producer wine export declaration have been added.

  5. 'Approve a payment through your online bank account' has been added to the 'How to pay' section.

  6. Sections 1.2, 3.1, 3.4, 3.8, 3.11 and 3.12 have been updated to confirm that where a licenced business is sold in it's entirety, the new owner must apply for a licence before trading.

  7. The postal address for HMRC Financial Securities Centre has been updated.

  8. We have added a link to temporary measures for wine and made-wine during coronavirus (COVID-19). This includes advice to wine producers.

  9. Section 5.14 Carrying out any operation/dilution on wine or made wine after Excise Duty has been accounted for on it has been added

  10. The postal addresses have changed at paragraphs 7.4 and 7.11.

  11. General excise enquiries should now be sent to the Excise Enquiries Team. Also, you now need to report changes to partner and director details to the Excise Processing Teams.

  12. The postcode for the address that you send completed returns to has changed. The postcode is now SS99 1BH. See section 7.11 for the full address.

  13. Section 2.4 has been updated to inform it's the responsibility of any business to check that the wholesaler they buy from is approved by HMRC.

  14. Changes to paragraph 3.11 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days. Also, change to content of examples at paragraph 5.10.

  15. The postal address has changed, paragraphs 1.2, 3.4, 3.11, 4.3 and 11.11 have been updated to reflect changes effective from December 2016.

  16. This guidance has been updated to show form L5 has been replaced by form WMW1.

  17. Various updates including a change of address for the National Registration Unit.

  18. First published.