A number of changes have been introduced in relation to the alcohol producer approval process, duty return and payment dates and to the general administration of alcoholic products.
The key changes are as follows:
- Creation of a single approval point for all alcoholic products
- Creation of a single monthly return to cover duty due for all alcoholic products
- Standardisation of administration, payment schedule, and documentation across all alcoholic products
All producers of alcoholic products are now required to hold an alcohol producer approval ('APA'). Therefore, if you want to produce beer, cider, spirits, wine, and other fermented products, collectively known as alcoholic products, you’ll need an APA. You must not start to produce alcoholic products without it.
Who must apply for an APA
You must hold an alcohol producer approval before you start to produce alcoholic products.
Producing alcoholic products includes carrying out activities on alcoholic products, which:
- Change their alcohol by volume (ABV)
- Change their product classification
- Produce an alternative product
Importing finished alcoholic products and bottling bulk product without altering it is not classified as production.
You will not need an approval to produce alcoholic products for:
- Domestic use (this excludes spirits)
- Research or experimental purposes
You must have an alcohol producer approval (APA) to produce cider, even if you were exempt from seeking approval prior to 1 February 2025.
How the APA works
Rather than having multiple APA numbers for each alcoholic product, you will now have a single alcohol producer approval. This will cover all:
- Categories of alcoholic products you can produce
- Types of production-related activities you can carry out, e.g. holding alcoholic products in duty suspensions
- Premises where you can produce alcoholic products and hold them in duty suspension
If you are already registered or licensed to produce alcoholic products before 1 February 2025, we’ll automatically migrate your separate registrations or licenses across to a single alcohol producer approval. We’ll send you a letter to confirm the details of your new approval in due course.
Changes to alcohol duty returns and payments
Approved alcohol producers must submit a monthly Alcohol Duty return even if the duty due is nil.
The Alcohol Duty return is due by the 15th day of the month after the end of each account period, which is a calendar month.
You must pay Alcohol Duty by the 25th day of the month.
You do not need to submit a return if all of the following apply:
- You only produce cider products
- You produced 5 hectolitres or less of alcohol in previous calendar year
- You estimate you’ll produce 5 hectolitres or less of alcohol in the current calendar year across all your premises
For general enquiries please email customs@gov.im or call +44 1624 648130 (Monday to Friday 8:30am to 4:30pm).
