Changes to the Whisky Export Refund Scheme (WERS) (CIP11/2018)

You can no longer get a refund when you use cereals from the EU to produce whisky or whiskey that is exported outside the EU.


The Whisky Export Refund Scheme (WERS) was a refund system based on the use of European Union cereals in the manufacture of UK whisky or whiskey that was exported to destinations outside the European Union. The scheme was administered in the UK by the Rural Payments Agency.

Where the export of whisky or whiskey was through another member state, proof that the goods had left the territory of the EU had to be provided by a T5 form.

Following the introduction of the Union Customs Code the information can be provided by CHIEF and the T5 form is no longer used.

The Rural Payments Agency has also confirmed that these refunds are not currently applicable and are unlikely to be reintroduced.

Changes to procedures

As a result of these changes, exports of whisky or whiskey through another Member State should be carried out without raising a T5 and using the process explained in section 13 of Excise Notice 197: receipt into and removal from an excise warehouse of excise goods and the Trade Tariff.


For further information email

Published 13 September 2018

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