Form

Declare VAT due on alcoholic products (EX46(VAT))

Declare VAT due on alcoholic products under duty suspension using the online or postal form EX46(VAT).

• From: HM Revenue & Customs
• Published: 7 January 2013
• Last updated: 27 February 2025 바카라 사이트� See all updates

Documents

Ref: EX46(VAT)

https://www.tax.service.gov.uk/digital-forms/form/vat-due-on-alcoholic-beverages/draft/guide

Ref: EX46(VAT)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/EX46VAT2025&template=EX46(VAT).xdp

Details

Fill in this form for alcoholic products you바카라 사이트檙e removing from duty suspension, that have been supplied to you, or imported by you under duty suspension.

You can either:

• use the online service if you바카라 사이트檙e approved to produce beer
• fill in form on-screen, print and post to HMRC if you바카라 사이트檙e approved to produce cider, wine, spirits or other fermented products

To use the online service, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online form, you바카라 사이트檒l get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you바카라 사이트檙e using an older browser, for example, Internet Explorer 8, you바카라 사이트檒l need to update it or use a different browser. Find out more about browsers.

You바카라 사이트檒l need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Related forms and guidance

Read the alcoholic products technical guide.聽This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products.

Published 7 January 2013

Last updated 27 February 2025 + show all updates

1. 27 February 2025

   The 바카라 사이트楧eclare VAT by post바카라 사이트� form link has been updated.

2. 1 February 2025

   Information about when to use the online service and print and post forms has been updated.

3. 4 August 2016

   An online forms service is now available.

4. 27 November 2014

   Help and guidance to form EX 46 (VAT) added.

5. 7 January 2013

   First published.