Small producers of other fermented beverages - establishment and relief

Movement of qualifying other fermented beverages

You must follow certain procedures when you are moving qualifying other fermented beverages within, and outside, Ireland. You can move other fermented beverages under duty suspension (between tax warehouses) or where the duty has been paid.

You can find information on the correct procedures for the various types of movement in Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers.

Since 1 January 2022, new methods for certifying independent small alcohol producers have applied to all consignments of qualifying alcohol products moving between European Union (EU) Member States.

Implementing Regulation (EU) 2021/2266 (amended by Implementing Regulation (EU) 2023/157 and Implementing Regulation (EU) 2024/355) sets out rules for the certification of independent small producers of alcoholic beverages.

Where independent small Irish producers of other fermented beverages consign other fermented beverages to other Member States to avail of reduced rates in those Member States:

• they must comply with the criteria set in that destination Member State
• they must declare their status as an independent small producer and their annual production
• and
• these declarations must be made in the administrative documents accompanying the consignments:
  • the electronic administrative document (e-AD) for duty suspended movements
  • or
  • the electronic simplified accompanying document (e-SAD) for duty paid movements.

The Irish producer of other fermented beverages' warehousekeeper, or the consignor, must make the following declarations in the administrative documents:

• The status of the independent small producers shall be declared in the administrative document in the following terms:

"It is hereby certified that the product described has been produced by an independent small producer of fermented beverages other than wine and beer."

• The annual production of other fermented beverages produced by the producer in the previous calendar year shall be declared in the administrative document. The quantity shall be indicated in hectolitres.
• When the consignor is not the self-certified independent small producer of other fermented beverages, the System for the Exchange of Excise Data (SEED) number or Value-Added Tax (VAT) number of the producer shall also be declared.
• The VAT number shall be indicated only when the independent small producer does not have a SEED number.