SPIR7070 - Duty suspended movements within the UK
A producer must use EMCS when moving duty suspended alcoholic products within the UK, unless the movement qualifies for the simplification procedures for certain UK intra movements. Further information on EMCS can be found in Notice 196 and Notice 197.听
Movements of alcoholic products between approved premises and between approved premises and excise warehouses qualify for the simplified procedures.听
The statement (below) is听required on the Electronic Administrative Document - eAD (under EMCS) or on the document accompanying the goods听(under simplified procedures):听
바카라 사이트�It is hereby certified that the alcoholic product described has been produced by an independent small producer바카라 사이트�.听
The annual alcohol production of the previous year and details of the SPR rate must also be provided so the person liable can work out how much duty to pay when the product leaves duty suspense.听听
Moving small producer听products:听those that operate a registered premises听or excise warehouses听need to keep the certified eAD or document accompanying the goods showing the statements provided by the original producer, if they then move the product to another authorised person in duty suspense, the same information provided by the original producer must be given on either the eAD or document accompanying the goods.听听
Products that听are moving in or to听Northern Ireland must have confirmation the products are over the Northern Ireland relevant annual production threshold for that product听type. Please see 14.2 of Notice 39 for more information on Northern Ireland.听听