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Fill in this form for alcoholic products you鈥檙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 you鈥檙e approved to produce beer
• fill in the form on-screen, print and post to HMRC if you鈥檙e approved to produce cider, wine, spirits or other fermented products

Declare using the online service

To use the online service, you need a Government 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, you鈥檒l get a reference number that you can use to track the progress of your form.

Declare using the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Paying VAT due on alcoholic products using EX46(VAT)

If you pay by聽CHAPS聽(Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.

If you pay by聽Bacs聽(Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank鈥檚 processing times and maximum transaction limits before you pay.

If your account is in the UK

Use the following details to make a payment from a UK account:

• sort code 鈥� 08 32 10
• account number 鈥� 14077970
• account name 鈥� HMRC Customs Duty Schemes

If your account is overseas

Use the following details to make a payment from an overseas account:

• account number (IBAN) 鈥� GB16 BARC 2005 1723 3725 45
• Business Identifier Code (BIC) 鈥� BARCGB22
• account name 鈥� HMRC Customs Duty Schemes

You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

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.