Importing commercial excise goods
HMRC have published a new notice entitled ‘Commercial Importers and Tax Representatives – EU trade in duty paid excise goods’.
The notice contains the rules and procedures for importing commercial excise goods that are bought duty paid in another EU Member State.
The notice applies to the following type of goods:
- energy products, for example mineral oils (also known as hydrocarbon oils)
- alcohol and alcoholic drinks
- manufactured tobacco (cigarettes, cigars, hand-rolling tobacco, other smoking tobacco)
The new notice cancels and replaces the relevant sections of Notice 203 ‘Registered Excise Dealers and Shippers’ and Notice 204 ‘Occasional Importers – EU trade in excise goods’ that covered the movement of excise goods already released for consumption in the EU point of dispatch.