CIDER02420 - Registration: security: Excise Payment Security System (EPSS)
All cider makers applying for registration for the first time are required to have a guarantee to cover all duty due on cider, removed from their registered premises to the UK home market, until it is paid to HMRC. Eligibility to make payments without providing a guarantee can be applied for, but the cider maker must meet the EPSS authorisation criteria. Further information on EPSS can be found in paragraph 4.4 of , and on .