Skip to main content

Excise Duties: Beer

Volume 504: debated on Friday 29 January 2010

To ask the Chancellor of the Exchequer what mechanism is in place to monitor the movement of beer under duty suspension to the EU. (314167)

The movement of beer in duty suspension between EU member states is governed by EU Council Directive 92/12/EEC. This states that movements within the EU must take place between approved businesses and must be accompanied by an Administrative Accompanying Document (AAD) at all times. Once the goods have been received at their destination, the consignee must discharge the movement by returning a report of receipt to the consignor.