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Exporting soft drinks and other beverages from the UK

A business that paid the Soft Drinks Industry Levy on drinks that are then exported can claim a levy credit, if it holds evidence of export. Drinks containing animal products, such as milk drinks, may need an export health certificate, and a certificate of free sale from the Rural Payments Agency where the destination asks for one.

Updated · Each section links to the official source it comes from

Sugar levy
Levy credit for exported drinks, with evidence of export
Time to claim
2 years from when the drinks became chargeable
Certificate of free sale
Rural Payments Agency, where the destination asks
Drinks with animal products
Export health certificate through APHA
Customs
Export declaration on CDS

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Was the Soft Drinks Industry Levy paid on these drinks, and who paid it? Read more
  2. 2Does the destination ask for a certificate of free sale? Read more
  3. 3Does the drink contain a product of animal origin? Read more
  4. 4Who lodges the export declaration, and what evidence of export will be kept? Read more
  5. 5Does the drink originate in the UK under the trade agreement with the destination? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Soft Drinks Industry Levy credit

Reclaiming the levy on drinks with added sugar that leave the UK.

  • A business can claim a levy credit on its returns for drinks it was liable to pay the levy on that are exported by it or someone else in the supply chain, or reasonably expected to be exported.
  • Only the business that paid the levy to HMRC can claim; a later business in the chain that exports the drinks cannot.
  • The credit is claimed on the quarterly levy return, within 2 years of the drinks becoming chargeable to the levy.
  • Evidence must show the drinks left the UK and show the supplier, consignor, customer, brand, method of transport, route and destination. This text has force of law under regulation 17(2) of the Soft Drinks Industry Levy Regulations 2018.
  • For an expected export by someone else, evidence must be obtained by the end of the next reporting period, or the credit is added back.

How we help: Compliant Always keeps the evidence of export for each consignment of levied drinks with the batch, dated, so a levy credit claim can be backed from the record. Ask about this

Certificates for drinks

The certificates a destination may ask for, depending on what is in the drink.

  • A certificate of free sale may be needed to export processed food or drink to non-EU countries; the destination's food authority says whether it is.
  • Certificates of free sale for food, drinks and supplements come from the Rural Payments Agency through its online service, free and in about 10 working days.
  • Most processed drinks containing products of animal origin need an EHC to go to the EU, non-EU countries or Northern Ireland through the red lane.
  • APHA's certificate 8727 covers drinks, drink mixes and nutritional powder mixes to the USA containing amino acids from bird feathers and vitamin D3 from sheep wool grease.

How we help: Compliant Always keeps each certificate with the drinks and lots it covers and shows which certificate a destination has asked for that a shipment lacks. Ask about this

The export declaration

Clearing the drinks to leave the UK, which also produces the evidence used for VAT and the levy.

  • An export declaration is made on CDS and cleared before the goods leave the UK.
  • HMRC records the goods' departure in a departure message; without it, the declaration cannot be used as official evidence of export, but commercial evidence can be used for VAT.
  • A Goods Departed Message is among the examples HMRC gives of evidence for a levy credit on exported drinks.
  • Exported goods can be zero-rated for VAT when they are exported and evidence is held within the time limits, generally 3 months.

How we help: Compliant Always keeps the declaration, departure evidence and invoice for each shipment together, for VAT and the levy alike. Ask about this

Origin and preferential duty

Proof that a drink originates in the UK, so the buyer can claim a lower duty rate.

  • Origin is where goods were grown, produced or manufactured, not necessarily where they were shipped from.
  • Imported ingredients must be sufficiently worked or processed in the UK for the drink to originate there; the product specific rule in each agreement says how.
  • Proof of origin, such as an origin declaration on an invoice, is noted on the export declaration, and supporting records are kept for at least 4 years.

How we help: Compliant Always keeps the origin working and suppliers' declarations for each drink and answers buyers' origin questions from the record. Ask about this

Who answers for what

WhoWhat they answer forHow we help
Packager or importer that paid the levyClaiming the levy credit and holding the evidence of export.Evidence of export kept by batch and shipment.
ExporterCertificates the destination asks for, the export declaration and proof of origin.Each shipment's documents kept together and dated.
Customs agent or freight forwarderLodging the declaration and producing transport evidence.The documents they need from one record.

Great Britain and Northern Ireland

Most export guidance here is written for Great Britain (England, Scotland and Wales). Exporters in Northern Ireland apply to DAERA for export health certificates, do not need one to export to the EU, and follow EU dual-use rules under the Windsor Framework.

An EORI number starting GB is needed to export from Great Britain; moving goods to or from Northern Ireland may need one starting XI.

Where are the goods going?

Most of what soft drinks and other beverages have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

Can I get the Soft Drinks Industry Levy back on drinks I export?
If you paid the levy on them, yes. You claim a levy credit on your quarterly return for drinks exported by you or someone else in the supply chain, as long as you hold the required evidence of export.
Who can claim the levy credit on exported soft drinks?
Only the business that was liable to pay the levy and paid it to HMRC. If a wholesaler or customer exports the drinks, the business that paid the levy claims the credit, using evidence it gets from them.
How long do I have to claim a levy credit for exported drinks?
2 years from the date the drinks became chargeable to the levy.
What evidence do I need for a levy credit on exported drinks?
Evidence that the drinks left the UK, showing the supplier, consignor, customer, brand, method of transport, route and destination. It can come from several documents, such as customs paperwork and freight records.
Do soft drinks need a certificate of free sale for export?
Only if the destination asks for one. The Rural Payments Agency issues certificates of free sale for food, drinks and supplements, free of charge and in about 10 working days.
Do milk drinks need an export health certificate?
Most processed drinks containing products of animal origin, such as dairy, need an EHC to go to the EU, non-EU countries or Northern Ireland through the red lane. Check APHA's EHC finder for the destination.
Can I zero-rate VAT on exported drinks?
Yes, if the drinks are exported and you get valid evidence of export within the time limits in VAT Notice 703, generally 3 months from the time of supply.
Is drinks evidence different for exports to Ireland by road?
Yes. For drinks moved over land to Ireland, the levy guidance asks for a carrier's invoice or consignment note with proof of delivery, or a delivery note signed by the customer.
When must the export declaration be made?
Before the goods leave the UK, with timing set by the last mode of transport: for example at least one hour before departure by road and at least 30 minutes before departure by air.
How does Compliant Always help with exporting from the UK?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

Name the product and the markets you sell in. We will come back to you with what applies in the UK and what your paperwork needs to show.

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