This guidance only applies to approved persons and premises in Northern Ireland.
17.1 Northern Ireland — removing cider to EU member states All movements of cider between Northern Ireland and an EU member state will need to be submitted through EMCS. Find more information about this system in receive goods into and remove goods from an excise warehouse (Excise Notice 197) and Excise Notice 204b. You may remove either duty suspended or duty-paid cider to EU member states, but the procedures and requirements are different.
17.2 Northern Ireland — procedures to follow to remove duty suspended cider to EU member states You must follow the detailed procedures set out in receive goods into and remove goods from an excise warehouse (Excise Notice 197) which include the following requirements:
you must have financial security (guarantee) in place, the minimum level of security for movements is £20,000
you must make sure that you’re sending the cider to a warehouse or a registered consignee which the fiscal authorities in that member state have approved to receive that type of cider
you must access EMCS and raise an eAD before the movement starts and obtain an ARC that’ll uniquely identify the movement
you must receive a valid report of receipt confirming that the consignee received the cider
17.3 Northern Ireland — sending duty suspended cider to a non-registered trader or private individual in an EU member state If you’re sending the cider direct to a non-registered trader then you must make sure that the duty is paid prior to the cider leaving your registered premises. You may be able to reclaim the duty as drawback — read paragraph 17.4. If the non-registered trader appoints an agent who is authorised to receive duty suspended excise goods, then UK duty does not need to be paid. However, the movement must be submitted through EMCS, with the agent shown as the consignee on the eAD. If you’re sending the cider to a private individual (rather than a trader), this is known as distance selling. You must make sure that the duty is paid prior to the cider leaving your registered premises. You may be able to reclaim the duty as drawback — read paragraph 17.4. Additionally you, as the seller, are responsible for ensuring that the duty is paid in the member state of destination. Further information on distance selling can be found in receive goods into and remove goods from an excise warehouse (Excise Notice 197) receipt into and removal from an excise warehouse of excise goods.
17.4 Northern Ireland — despatching duty-paid cider to EU member states The duty in the member state of destination must be secured before the despatch of the goods and then paid on receipt. How this is done depends on the rules in the receiving EU member state. Unless the goods are being despatched to a private individual (read paragraph 18.3), the goods must follow the instructions set out in Excise Notice 204b. You may be able to reclaim the UK duty on the grounds that you despatch. In order to reclaim the duty, you must observe the conditions of the drawback system which are contained in Notice 207 Excise Duty: drawback. Drawback is a relief which provides for the repayment of Excise Duty paid goods that have not and will not be consumed in the UK.