What are the HMRC alcohol duty return procedures and timelines for APPA submissions?

HMRC requires alcohol duty returns to be submitted through APPA (Alcohol Packaging Producer Alliance) on a monthly basis, with specific deadlines tied to the product release period.

**Key timelines:** - **By 15 March** – Alcohol Duty return submitted for product released in the previous month (e.g. February period) - **By 25 March** – Alcohol Duty payment due for the submitted return - Businesses must enrol in APPA as soon as possible after receiving their APPA ID, and by 15 March 2025 to submit their first return

**Important caveats:** - Members noted that HMRC guidance can occasionally conflict or change; for example, some confusion arose around whether February returns would proceed via APPA or alternative W5 forms, though the standard practice remains APPA submission by the 15th of the following month - If you encounter queries or issues preventing timely APPA submission, you may need to file a NIL return via APPA and submit actual duty details via W5 (Excise Warehousing Remittance Advice) instead - For imports of underbond alcohol from abroad, you'll need to complete customs clearance documentation; CPC code **0700F06** applies to alcohol in duty suspense being moved via EMCS (Excise Movement and Control System) to a bonded warehouse