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.

This guide covers alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification.

Find out about the requirements for producing alcoholic products and which activities are defined as production.

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. 

Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions.

Information on what you need to do when you transfer your alcoholic products production business to a new owner.

General information on Alcohol Duty rates, when duty becomes due, how to account for and pay the duty.

Guidance about financial security and what to do if you need to arrange a duty guarantee or movement guarantee.

Information on the records and accounts you must keep to fulfil your obligations as an alcoholic products producer.

Find out about storing, holding or moving goods in duty suspension with an alcoholic products producer approval (APPA).

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.

Guidance on Draught Relief and which products qualify for Small Producer Relief and what to do if you export small producer products.

Information on measuring the quantity of alcoholic product as an alcoholic product producer.

Information about lost alcoholic product and spoilt duty suspended 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.

Find out about the duty-free samples and duty-paid samples you can take as an alcoholic products producer.

Information about grower’s domestic consumption relief and vine leasing.

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.

Information about supplying excise goods to diplomats, visiting forces and entitled organisations in the UK.

Find out about the due diligence condition of approval for an alcoholic products producer.

Information about importing alcoholic products to approved premises in Great Britain (England, Scotland and Wales) and Northern Ireland.

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

Guidance about failed deliveries of duty paid goods and co-storage of duty paid and duty suspended alcoholic product on 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.

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.

Guidance about procedures to follow on receipt of alcoholic products from other approved premises or excise warehouses.

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.

Find out about how you can request a review of a decision or submit an appeal.

Find out about your rights and obligations including providing feedback about this technical guide.

Find out about the definitions of terms used in this technical guide.