Duty Processing & Exports (HMRC)

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The whisky we offer to our customers and hold on our customers’ behalf is held in various bonded distillery warehouses throughout Scotland. This means that all taxes (VAT and excise duty) are still to be paid on the whisky when it is taken out of bond.

We offer a full HMRC processing service both for our UK and overseas customers under EMCS (Excise Movement and Control System).

We can arrange to pay UK duty on goods to HMRC or arrange to have goods exported overseas without payment of UK duty.

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Warehousekeeper excise IDs

 

Customers wishing to have their goods exported overseas require a warehousekeeper excise ID (i.e. the customer must be an authorized warehousekeeper) in the country of import or they need to have an occasional alcohol importer’s licence issued by the destination country.

• Download our EMCS Excise Details Form.

N.B. The form is held in Microsoft Word format.

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Further information

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• For further information or to request prices, please contact us

• Find out about our HMRC Duty Representation service