Exporting uk craft beer to a client in France in a van – what duty/VAT do we pay?

Question

I will be driving it myself in a van, we have paid uk duty and vat how do we get through custom’s, this our first time exporting alcohol to France?

Answer

Hi Richard,

Have you seen this previous question?
http://opentoexport.com/questions/exporting-beer-to-france-using-an-sad/

It contains some comments from myself and a comment from HMRC about duty being paid in advance.

I’ve had a quick look online and couldn’t find any information about this process so it would be really interesting to see how you get on. An EMCS entry would cover the transit of the goods in duty suspension from your premises to your customer to avoid any problems when entering France but you may have already considered this, and it does rely on you have a tax warehouse. If this is needed you can easily raise an EMCS declaration in our e-z Consign system.

Kind regards,
Ian.

Answer

Dear Mr Gordon

It is not clear from the information provided whether the beer is in duty suspense or if the beer is duty paid, so I would suggest that in the first instance you refer to Section 23 of Excise Notice 226: Beer Duty and also Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

If you require further information then please write to Excise enquiries using our online enquiry form provided in the link below.

Send a general enquiry about excise

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

Answer

Dear Mr Gordon

It is not clear from the information provided whether the beer is in duty suspense or if the beer is duty paid, so I would suggest that in the first instance you refer to Section 23 of Excise Notice 226: Beer Duty and also Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

If you require further information then please write to Excise enquiries using our online enquiry form provided in the link below.

Send a general enquiry about excise

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

Menu
Export Action Plan