VAT and Excise (Post-Brexit)

Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that applies after Brexit. Value-added tax law is amended to disapply the concept of an intra-EU acquisition, which is the supply of goods between businesses […]

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Excise on International Trade

Overview Excise duty applies to certain goods, including alcohol, tobacco and hydrocarbon oil.   Excise duty is charged on these goods when they are imported into the UK for commercial purposes whether they are acquired from within the EU or otherwise. Excise duty on most excise goods is based on the quantity of the product, rather […]

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EU Sales (Vehicles and Alcohol)

ICS of a new means of transport Supplies of a new means of transport to any person in another Member State are considered intra-Community supplies (ICS). A new means of transport is a motor vehicle, boat or aircraft. The customer acquiring the new means of transport must pay Value-Added Tax (VAT) in the Member State […]

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Acquisitions from EU (Cars and Alcohol)

ICAs of alcohol products In the case of intra-Community acquisitions of alcohol, Value-Added Tax (VAT) is payable at the same time as the excise duty is payable in the State. The VAT is chargeable on the invoiced price of the goods increased by the amount of the excise duty payable. What is the duty suspension arrangement? […]

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Importing Vehicles [UK]

Importing vehicles into the UK Contents How to import a vehicle Telling HMRC Paying VAT and duty Getting vehicle approval Registering an imported vehicle Temporary imports How to import a vehicle You must complete certain steps as soon as you bring a vehicle into the UK permanently. You can pay an importer or shipping company […]

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Tariff and Excise Duties [UK]

Guidance UK Trade Tariff: excise duties, reliefs, drawbacks and allowances Updated 3 July 2019 Contents 1.Introduction 2.Wine and made-wine 3.Beer 4.Cider and perry 5.Spirits 6.Low alcohol beverages 7.Imported composite goods containing alcohol 8.Tobacco products 9.Hydrocarbon oil 10.Imported composite goods containing mineral oils 11.Climate Change Levy 12.Biofuels 13.Reliefs from Excise Duty 14.Excise drawbacks and allowances 1. Introduction […]

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Excise Guidance

Moving and declaring excise goods if the UK leaves the EU without a deal If the UK leaves the EU on 29 March 2019 (may also apply to new exit date on 31 December 2020) without a deal there’ll be changes to how businesses trading in excise goods (alcohol, tobacco and certain oils) move and declare these goods. Published 22 February 2019 From: HM Revenue & […]

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Customs, Excise & VAT

Feb 2019 Update to Dec 2019 Note If the UK exits the EU without a deal, UK businesses will have to apply customs, excise and VAT procedures to goods traded with the EU, in broadly the same way that already applies for goods traded outside of the EU. The UK intends to establish an independent […]

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Alcohol, Tobacco & Fuel

Businesses selling duty-suspended alcohol, tobacco or fuel in the UK Updated 21 December 2018 Contents How excise processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their […]

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EU Excise Guidance No Deal

GUIDANCE NOTE WITHDRAWAL OF THE UNITED KINGDOM AND ASPECTS OF EXCISE IN RELATION TO MOVEMENT OF GOODS ONGOING ON THE WITHDRAWAL DATE The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on European Union. This means that as from […]

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Tobacco Products EU Guidance 2021

EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR HEALTH AND FOOD SAFETY Brussels, 8 May 2020 REV1 – replaces the notice dated 7 October 2019 NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES ON TOBACCO AND RELATED PRODUCTS Since 1 February 2020, the United Kingdom has withdrawn from the European Union and has become a “third […]

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Excise

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 31 March 2020 REV1 – replaces the notice dated 11 March 2019 NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF EXCISE Since 1 February 2020, the United Kingdom has withdrawn from the European Union and has become a ‘third country’.1 […]

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Excise Export 2021 UK Guidance

Exporting excise goods to the EU from 1 January 2021 From 1 January 2021, there will be changes to how you export and declare excise goods (alcohol, tobacco and certain oils). Published 10 October 2019 From: HM Revenue & Customs New rules for January 2021 The UK has left the EU, and the transition period […]

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Importing Excise Goods 2021 UK Guidance

Importing excise goods to the UK from the EU from 1 January 2021 From 1 January 2021, there will be changes to how you import and declare excise goods (alcohol, tobacco and certain oils). Published 9 October 2019 From: HM Revenue & Customs New rules for January 2021 The UK has left the EU, and […]

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Importing & Exporting Wine 2021 UK Guidance

Contents Importing wine into the UK from a non-EU (third) country Exemptions to the VI-1 Exporting wine from the UK to the EU ‘Wine’ in this guide means alcoholic drinks produced exclusively from the fermentation of fresh grapes, including sparkling and fortified wines (traded on commodity code 2204). There will be changes affecting wine imports if […]

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