Exporting British beer from Mainland UK to Northern Ireland, will there be excise duty to pay?
Hi, I am speaking to an importer in Northern Ireland. He is asking for a quote for product and delivered under bond & duty paid to Belfast.
It is craft beer that I am exporting in bottles if this helps.
Duty paid price would be your normal selling price plus carriage. Make sure you include excise duty and VAT.
Under bond would be your selling price without excise duty plus carriage and VAT. In addition you may want to cover your administration of the EMCS message to HMRC, this is the procedure to move goods in duty suspension and can only be done by you (the shipper).
You can make an EMCS declaration in our software for around £2 per movement (www.4-exim.com and setup an e-z Consign account).
If you haven’t already you can read more detailed guidance in HMRC Notice 197 – https://www.gov.uk/government/publications/excise-notice-197-receipt-into-and-removal-from-an-excise-warehouse-of-excise-goods/excise-notice-197-receipt-into-and-removal-from-an-excise-warehouse-of-excise-goods
Section 16 includes how to calculate excise duty.
Let me know if you need any further advice. We have various craft breweries already using our software for UK to UK, UK to EU and UK to Worldwide shipments of beer.