Section 24 — removal of alcoholic products from approved premises
Source: gov.uk (2025-06-10)

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.

24.1 Removals from approved premises

Duty must generally be paid on all removals from your approved premises for the following purposes:
- for UK consumption (usually known as a removal to home-use) meaning the alcoholic product passes a duty point and leaves duty suspension
- when alcoholic products are constructively removed
Duty must also be paid if:
- the alcoholic product has been lost or other irregularities are discovered (read section 14 — irregularities, losses and deficiencies in approved premises (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-14-irregularities-losses-and-deficiencies-in-approved-premises))
- you are no longer approved which also means the premises in which you’re holding alcoholic products ceases to be approved premises
Provided you comply with conditions HMRC may impose, you may remove alcoholic products from your approved premises without payment of duty for the following purposes:
- exportation (read section 22 — exports (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-22-exports)), removal to the Isle of Man or shipment as stores (read section 18 — removal of goods to HM Ships and as ship’s stores (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-18-removal-of-goods-to-hm-ships-and-as-ship-s-stores))
- supply to diplomats and visiting forces within the UK (read section 19 — supplied to diplomats and visiting forces within the UK and to entitled organisations (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-19-supplied-to-diplomats-and-visiting-forces-within-the-uk-and-to-entitled-organisations))
- supply from Northern Ireland premises to entitled organisations in EU countries (read section 19 — supplied to diplomats and visiting forces within the UK and to entitled organisations (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-19-supplied-to-diplomats-and-visiting-forces-within-the-uk-and-to-entitled-organisations))
- removal to another approved premises
- removal to an excise warehouse (approved under section 92 of the Customs and Excise Management Act 1979) for holding alcoholic products
- removal to the premises of a vinegar maker for use in making vinegar
- use as trade samples (read section 16 — duty on samples (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-16-duty-on-samples))
- removal to an authorised duty-free spirits (DFS) user (read section 24.6 — removals to authorised duty-free spirits users or licensed denatured alcohol producers)
- removal to a licensed denatured alcohol producer (read section 24.6 — removals to authorised duty-free spirits users or licensed denatured alcohol producers)
24.2 Security for duty

You’ll need financial security to guarantee the duty on alcoholic products in duty suspension for movements from Northern Ireland to an EU country.

The guarantee must be:
- valid throughout the UK and EU
- sufficient to cover the full amount of potential duty on the alcoholic product — read receive goods into and remove goods from an excise warehouse (Excise Notice 197) (https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197)
In certain circumstances, further guarantees may be required for the holding and movement of alcoholic product within the UK. For further information on guarantees, read section 8 — financial security (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-8-financial-security).

24.3 Duty responsibility

You’ll be responsible for the duty on the alcoholic product until you receive a receipt. The receiving producer with an alcoholic products producer approval (APPA) must:
- complete a report of receipt, if the movement is submitted through Excise Movement and Control System (EMCS)
- sign the Alcohol Duty receipt (for example the delivery note) if under simplified procedures
The receiving approved producer must issue a receipt within 5 days of the date of receipt of the alcoholic product in their approved premises. If you do not receive a receipt, you should contact them.

If you fail to obtain a receipt within 4 months, you’ll be liable for the duty due on the alcoholic product. If you subsequently receive a receipt, you may credit your duty account with the appropriate amount of duty.

When the alcoholic product is delivered to home-use from the receiving approved premises, duty will become due. Duty must be paid by the producer who finally delivers the alcoholic product to home-use.

24.4 Excise Movement and Control System procedure and documentation required

All intra UK movements of alcoholic products will need to be submitted through the Excise Movement and Control System (EMCS) unless simplified procedures apply. Duty suspended and duty paid movements between Northern Ireland and EU countries will also need to be submitted through EMCS.

For more information on EMCS procedures, read receive goods into and remove goods from an excise warehouse (Excise Notice 197) (https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197). Read further information on duty paid movements via EMCS in Excise Notice 204b (https://www.gov.uk/government/publications/excise-notice-204b-commercial-importers-and-tax-representatives-eu-trade-in-duty-paid-excise-goods).

Your approved premises under your alcoholic products producer approval (APPA) will function in the same way as an excise warehouse in relation to the receipt and dispatch of excise goods in duty suspension.

Your APPA ID and EMCS

You will not be able to use your APPA ID on EMCS to record duty suspended movements. Read section 10.7 (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-10-duty-suspension) of this guide for more information.

Documentation for simplified procedures

Where movements of alcoholic products are under simplified procedures involving alcoholic products moving between UK approved alcoholic product producers or excise warehouses approved to receive and store alcoholic product, then the ownership of the alcoholic products must remain with the alcoholic product producer during the course of the movement. Alternative documents are acceptable provided they contain all the following information:
- the name and address of your approved premises
- a unique reference number
- the name and address of the approved premises receiving the goods
- the date of dispatch of the movement
- a description of the alcoholic product, including the quantity and volume (alcohol by volume)
- a statement indicating that the alcoholic products are being moved under duty suspension
- you’ve been paid or expect to be paid in cash for the supply of alcoholic product in duty suspension (or for any service you provide in relation to alcoholic product in duty suspension), read section 10 — duty suspension (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-10-duty-suspension)
24.5 Simplified procedures

Simplified procedures allow for alcoholic products to move, under duty suspension arrangements, using alternative documents, either in paper or an electronic format, instead of an electronic administrative document (eAD) generated through EMCS.

Simplified procedures apply are limited to:
- alcoholic products moving between producers with an alcoholic products producer approval (APPA) or excise warehouses approved to receive and store the alcoholic product — ownership of the alcoholic product must remain with the alcoholic product producer during the course of the movement
- movements for direct export only from the UK where the dispatching alcoholic product producer is authorised for Customs Supervised Exports, formerly Local Clearance Procedures, and can provide a full customs export declaration — movement guarantee details must be shown on the declaration — further information can be found in receive goods into and remove goods from an excise warehouse (Excise Notice 197) (https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197)
If movements do not meet the above criteria, then it will be necessary to use EMCS.

If the movement is under simplified procedures and involves alcoholic product moving between approved premises or excise warehouses approved to receive and store the alcoholic product, alternative documents will be suitable if they contain:
- a unique reference number
- your name and address
- the name and address of the consignee
- the destination address
- a statement that the alcoholic product is in duty suspension
- the description of the alcoholic product (that is, product name), the quantity contained in each package (and if appropriate, the capacity of each container), alcoholic strength, package size and date of dispatch from your approved premises
You must keep a copy of the despatch document, and the warehouse keeper’s receipt, for your own records.

For more details on the procedures for inter-warehouse removals, read receive goods into and remove goods from an excise warehouse (Excise Notice 197) (https://www.gov.uk/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197).

24.6 Removals to authorised duty-free spirits users or licensed denatured alcohol producers

You may remove spirits from your approved premises without payment of duty to either:
- an authorised duty-free spirits user
- a licensed denatured alcohol producer
The person you are supplying the duty-free spirits to must provide you with their authorisation number and you must keep a note of it in your records.

For spirits for denaturing, you must make sure you’re supplying the spirits to a licensed denatured alcohol producer.

Removals to Northern Ireland

For spirits removed to authorised duty-free spirits users or denatured alcohol producers in Northern Ireland, the spirits must be accompanied by 2 copies of a document that contains the following information:
- name and excise number of the consignor
- a unique reference number
- name and address of the consignee
- purpose of the removal
- description of the spirits, including its strength in alcohol by volume
- number and description of the packages, including marks and numbers of external packages
- quantity of each item and the total quantity in litres
- name and address of the transporter
- registration numbers of the means of transport
- identifying numbers and type of any seals used on bottles or packaging
- name, address and VAT number (if they’re registered) of the owner of the spirits
The documents must be available for inspection by an officer on request. If the spirits are not accompanied with the required documentation then the spirits are liable to forfeiture.

Delivery documents

For all spirits removed to an authorised duty-free spirits user or licensed denatured alcohol producer, the delivery document must include the following information:
- name and identification of the dispatching alcoholic product producer
- name and address of the consignee
- purpose of removal
- description of the spirits
- stock number and rotation or identifying marks and numbers for the product
- numbers and description of packages, including the number of bottles in each case
- quantity of each item and total quantity removed in litres or litres of alcohol, to 2 decimal places
- strength of the alcoholic product
- description of transporting vehicle or vehicles
- identifying numbers and types of seals used on bottles or packaging
- name, address and VAT registration number (if they’re registered) of the proprietor
- provision for certificates of receipt
You must keep a record of certificates of receipt.