Excise Goods

What are excise goods? 

  • Excise goods are indirect taxes placed on goods which pose a negative influence on the environment and consumer well being.
  • These duties create higher prices, paid by the consumer as a means to discourage personal consumption or waste.
    • e.g mineral oils, tobacco, alcohol and alcoholic beverages, energy products and electricity.

How do you import excise goods from the EU to the UK?

  • From January 2021 onwards, the import of excise goods from the EU to the UK will be handled the same way as imports from the rest of the world.
  • Excise goods dispatched from the EU will need a customs declaration  and relevant customs procedures must be completed when such goods arrive at the UK border.
    • See how and when to submit a customs declaration here
  • The ‘Customs Freight Simplified Procedures’ (CFSP) will enable you to transport excise goods into the UK which avoids the completion of a full customs declaration.
  • To use simplified declarations for imports, you should get a Duty Deferment Account and follow the controlled goods specified in detail here

How do you export Excise Goods from the UK to the EU?

  • From 1 January 2021 you need to complete an electronic export declaration through the ‘National Export System’(NES). The Excise Movement and Control System can no longer be used.
    • Register for NES here
  • As a business, you can reclaim the excise duty on exported goods. Learn more about the “excise duty drawback” here

How do you move imported or exported excise duty suspended goods within the UK?

 

  • To move imported or exported excise duty suspended goods from their UK entry point to their final destination use the Excise Movement and Control System (EMCS).
  • You will need to find or apply to become a “registered consignor” to move goods.
    • A ‘registered consignor’ application will take around 45 days. Apply now.
  • An electronic administrative document (eAD) should be completed by the ‘registered consignor’ using the EMCS before the movement takes place.
  • Then an ‘Administrative Reference Code’ (ARC) will be created for the movement of the good.
  • For exporting excise goods, the registered consignor will then need to complete a customs export declaration using NES.
  • An ‘accepted export’ notification on the EMCS should be received, meaning that the goods are cleared by customs.
  • You will receive a ‘report of export’ which will ensure the export is closed on EMCS.