1. What duty do I pay if I am not the producer?
2. What licences do I need?
3. Should I use a bonded warehouse for export?
Nice to hear from you.
My first question would be: is your beer produced in the UK? This way Mexico’s FTA with the EU would help.
I’m writing to you from the British Business Centre Mexico – part of the UK government’ Overseas Business Network Initiative. Please feel free to send me a mail to firstname.lastname@example.org
Please see our handy guide with all you need to consider when exporting food and drink outside the EU:
The information regarding certificate of free sale in the guide is particularly useful .
When exporting to individual countries your best bet is to first get confirmation from the relevant import authorities in Mexico to establish their specific import conditions. The UK Trade and Investment office for the region can provide further advice.
Please see details here: https://www.gov.uk/government/world/organisations/uk-trade-investment-mexico
HMRC response part 1
Dear Mr Copping
Usually if you are exporting beer to Non-EU countries it is usually in duty suspense, therefore there should be no requirement to pay excise duty. You must follow the procedures set out in Section 13 of Notice 197 “Excise Notice 197: receipt into and removal from an excise warehouse of excise goods” when you are consigning duty suspended beer from the UK to non-EU countries either directly (known as ‘direct exports’) via a UK port or airport, or indirectly (known as ‘indirect exports’) by transiting another member state.
All goods exported from the EU must be declared to HMRC before the goods are allowed to leave the territory of the EU. The warehousekeeper of dispatch and the exporter should be aware that full compliance with the export procedures is a requirement for the report of export to be generated by EMCS.
The Integrated Tariff of the United Kingdom and Notice 275 “Export procedures” sets out the policy and procedures to be used when making the export declaration.
The exporter of the goods – who may or may not be the same person as the warehousekeeper of dispatch – should be aware of the requirements of the export procedure, in particular:-
whether it is a direct or indirect export;
if the movement included a sea journey whether the vessel is authorised as a Regular Shipping Service as defined by Article 313b of the Customs Code Implementing Provisions (Commission Regulation 2454/93)
HM Revenue & Customs
Customs International Trade & Excise