Ask the Collective
The questions independent drinks founders ask most — answered. Distilled from years of community knowledge so the good stuff never disappears in the feed again.
What are the current time restrictions on storing spirits in a bonded warehouse, and have the regulations changed?
Recent regulatory changes have removed previous time restrictions on bonded spirit storage. Members report that HMRC previously enforced a 30-day deadline for duty payment following the completion of rectifying, compounding, or marrying processes. However, this restriction has been officially removed, allowing unlimited storage of bonded gin and other spirits in approved facilities without time pressure. Key points: - **Previous rule**: Operations had to be completed within 30 days of the end of rectifying/compounding, after which duty-suspended products required duty payment - **Current position**: Time restrictions have been removed; members can now store bonded spirits for unlimited periods - **How to confirm**: The change is documented in HMRC Notice 196, section 4.2. Members recommend contacting HMRC directly or consulting with advisors (such as those at the BDA) to get official confirmation and have your specific warehouse approval updated if needed - **Caveat**: HMRC does not actively publicise these changes. Members suggest reaching out directly to confirm your facility's position, especially if your warehouse approval predates 2021 One member noted this was completely new territory for them despite having experienced staff, so it's worth clarifying with your specific HMRC contact rather than assuming existing approvals reflect current rules.
Is duty suspension available for online spirits sales?
No — duty suspension is not available for online sales. Members confirmed that online spirits sales do not qualify for duty suspension relief; this is a limitation of the scheme. For guidance on duty suspension schemes more broadly, refer to the HMRC Excise Notice 39 on Spirits Production in the UK, which outlines the conditions under which duty suspension *is* available (typically for production and storage in bonded warehouses, not for direct-to-consumer online distribution).