Alcohol Export From UK to Spain

Question

Im looking at the possibility of exporting alcohol (beer in kegs and bottles) from the UK to Spain. Do i need bonded facilities and export licences?

Answer

Alcohol is subject to additional controls as it is subject to excise duties even when moved around the EU. If you are moving alcohol from the UK to Spain as a business enterprise (not personal use) then you need to check out the Excise Management Control System (EMCS) – you may be able to access this service via a freight company. EMCS allows excise goods to move in the community and only the end receiver will account for the excise tax.
Some useful links:
http://www.hmrc.gov.uk/emcs/index.htm
https://www.gov.uk/receiving-storing-and-moving-excise-goods
https://www.gov.uk/dispatching-your-goods-within-the-eu
http://www.strongandherd.co.uk/international-trade-articles/international-trade-article-the-gentlemen-of-the-excise/

You will not require an export licence.
Another national tax is VAT – if you are not VAT registered in the UK that isn’t an issue – is you are UK VAT registered then you must find out if your customer in Spain is registered for VAT there. If they are then you need to quote their Spanish VAT number on your invoice and then you don’t charge VAT. This sale must be recorded on you VAT return and you must do an EC Sales List. If you customer is not registered for VAT in Spain then you must charge then UK VAT of 20% on the sale.

Answer

dear Rex

It appears to depend where the shipments are to be collected from.
If from a bond duty and taxes would have to be paid unless to
shipment is going to another bond in spain.
When you require some freight rates please give us a call
on 01263 513127 or send us an email ; colin.crown@ntlworld.com
best regards
colin ; crown freight ltd

Answer

For the export of alcoholic beverages to Spain you must ensure that the Spanish Excise duty has been paid prior to the goods being exported from the UK. Information regarding the United Kingdom’s (UK) requirements for the holding and movement of excise goods in duty suspension within the UK and the European Union (EU) can be found in HMRC Public Notice 197 “Excise Goods receipt into and removal from an excise warehouse”

A copy of this notice can be found in on our website www.hmrc.gov.uk > Quick links – Library, Official Statistics > Publications > Notices, Information Sheets and other reference materials > Excise duties, environmental taxes and other duties and taxes > Yes to open site > Scroll to Subject Heading > Public Notices

Notices are listed in number order.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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