Removing cider from your premises without paying Excise Duty

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Document information

Find out when you can remove cider without paying Excise Duty and how to do it.

Adapted edition

Document type
Reference Guide
Format
DOCX
Pages
10
Language
English
Version
1.0
Updated
2026-09-16
Description

Find out when you can remove cider without paying Excise Duty and how to do it. Consult the original guidance for current legal and operational details.

Contents
  • Removals you must pay duty on
  • Removals you will not pay duty on
  • Documents you need
  • Guarantees
  • When you need a guarantee
  • How to get a guarantee
  • What will happen if you do not give a guarantee
  • Who can be your guarantor
  • Cost of guarantee
  • Use EPSS authorisation
  • Who qualifies for EPSS
  • How to apply to make payments without providing a guarantee
  • Get a guarantee if you do not qualify for EPSS
  • Supply cider to EU member states
  • Removing cider to EU member states
  • Procedures you must follow to remove duty-suspended cider to EU member states - Northern Ireland only
Source and licence
Removing cider from your premises without paying Excise Duty

HM Revenue & Customs

AttributionHM Revenue & Customs, ‘Removing cider from your premises without paying Excise Duty’ (updated 26 January 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
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