Removing cider to HM Ships HMRC allows certain HM Ships to receive cider free from Excise (and Customs) Duty. These removals are treated as exports, with the point of exportation being the delivery of the cider to the ship. Movements to HM Ships are not considered to be in duty suspension and, therefore, do not move under EMCS procedures. You must complete commercial documentation for the removal of cider from your premises. You’ll find more information on this and the procedures to follow in receive goods into and remove goods from an excise warehouse (Excise Notice 197).
19.2 Removing cider as ships’ stores You may remove cider from your premises to be shipped as stores on board ships within the UK. These movements are not considered to be in duty suspension but supplied under relief and, therefore, do not move under EMCS procedures. The ship’s master must get prior authorisation from HMRC to load new stores onto their vessel. This authorisation is granted on form C945. You should ask to see a copy of this form and keep a photocopy for your records. You must complete commercial documentation for the removal of cider from your premises. Section 14.5 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) gives details of the information required on the document. You must satisfy us that the cider has been shipped as stores.