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 is the APPA registration process, how long does it take, and what are the reporting and warehousing requirements?
APPA registration is currently backlogged, with members reporting 2+ week delays on ID issuance. Once registered, the process itself is straightforward. **Registration and timeline:** - Expect delays; members have waited 2+ weeks for their APPA ID after application - APPA staff are reportedly "snowed under" working through the backlog **Reporting requirements:** - Members can continue submitting **W1 and W5 forms** while awaiting APPA approval - Once your APPA number is active, you can file **nil returns** instead of W1 and W5 forms - Members have successfully submitted nil returns; the process is described as "easy and straightforward" **Warehousing considerations:** - **Do not close your TF (Trade and Excise) license or warehouse yet** — several members flagged that APPA numbers do not yet work with EMCS (Excise Movement and Control System) - You will likely still need your existing warehousing and TF license to use EMCS, even after obtaining your APPA number - If you've asked the NRU (National Receipts Unit) to close your warehouse, follow up to reverse the request or delay closure until EMCS compatibility is clarified **Caveats:** The integration between APPA and EMCS is still in flux; do not assume you can decommission legacy systems immediately upon APPA approval.
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
Do RTD beverages need duty stamps or VAT stickers when imported to the UK?
RTD beverages do not require duty stamps when imported, even if they contain spirits fortification. Members clarified that duty stamps (which differ from VAT stickers) are not applicable to RTDs. For the definitive rules on which products require duty stamps, refer to the UK government's Excise Notice DS5 on the UK duty stamps scheme, particularly Section 3, which sets out the full list of products subject to the requirement. If your RTD is non-fermented and fortified with spirits, duty stamps do not apply based on community experience.
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).
What is the correct excise commodity code for canned RTD spirits at reduced ABV?
For canned RTD spirits at reduced ABV (below the original spirit's proof), members confirm the commodity code is **2208 90 69**, classified as "other spirituous beverage in containers holding 2 litres or less." This applies even when the finished product is significantly lower ABV than the base spirit (e.g., rum-based RTDs diluted from 40% to 6% ABV). The CN code 2208 90 00 is the parent code; 2208 90 69 is the specific classification for sub-2L containers. Multiple members verified this classification with their own advisors, confirming consistency across the community.