Excise Goods UK to EU

Guidance Exporting excise goods to the EU From 1 January 2021, there will be changes to how you export and declare excise goods – alcohol, tobacco and certain oils. From: HM Revenue & Customs Published 10 October 2019 Last updated 19 April 2021 — See all updates Contents Exporting excise duty-paid goods Exporting excise duty-suspended goods […]

Read More

Easing Barriers Trade for Wine

ANNEX-TBT-5: TRADE IN WINE Article 1: Scope and definitions 1. This Annex applies to wine falling under Heading 22.04 of the Harmonised System. 2. For the purposes of this Annex, “wine produced in” means fresh grapes, grape must and grape must in fermentation that have been turned into wine or added to wine in the […]

Read More

Tobacco Sales from UK

Guidance Cross-border distance sales of tobacco and e-cigarettes: registration guide Updated 7 May 2021 Contents Changes to the requirement to register Registration criteria Registration requirements Confirmation of registration States that permit cross-border distance sales of tobacco and e-cigarette products Print this page Changes to the requirement to register The requirement to register for cross-border distance […]

Read More

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 […]

Read More

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 […]

Read More

Distance Tobacco Sales HMRC Guidance

Guidance Cross-border distance sales of tobacco and e-cigarettes: registration guide Updated 31 December 2020 Contents Changes to the requirement to register Registration criteria Registration requirements Confirmation of registration States that permit cross-border distance sales of tobacco and e-cigarette products Print this page Changes to the requirement to register The requirement to register for cross-border distance […]

Read More

Excise & Customs Interaction NI Guidance

Policy paper Check for interactions with the customs processes Updated 18 December 2020 Contents Customs interactions Excise goods entering Northern Ireland Check if you need a Northern Ireland EORI Using the Trader Support Service Excise goods entering Great Britain Excise goods leaving Northern Ireland Movement of excise goods between Northern Ireland and Great Britain involving […]

Read More

Excise NI Authorisation & Set Off Guidance

Policy paper Changes to excise authorisations for freight movements Updated 18 December 2020 Contents Changes for UK registered consignors, consignees and tax representatives. Excise duty suspended movements from Great Britain to the EU via Northern Ireland If you apply to amend your existing approval Print this page This guidance focuses on changes to excise authorisations […]

Read More

Excise Drawback NI Guidance

Policy paper Duty drawback, distance selling, duty stamps and fiscal marks Updated 18 December 2020 Contents Excise duty drawback Excise duty paid goods moving from Great Britain to Northern Ireland via the EU Excise duty paid goods moving from Northern Ireland to Great Britain through the EU Distance selling Duty stamps and fiscal marks Print […]

Read More

Excise Goods Movement NI Guidance

Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021 Updated 18 December 2020 Contents Background Excise movements within Northern Ireland Excise movements from Northern Ireland to Great Britain Excise movements from Great Britain to Northern Ireland Domestic movements of motor and heating fuels Excise imports and exports between Northern Ireland […]

Read More

Trading Wine UK Post-Deal Guidance

Guidance Importing and exporting wine from 1 January 2021 Rules for wine importers, exporters, producers, retailers and distributors from 1 January 2021. Published 14 October 2020 Last updated 28 December 2020 — see all updates From: Department for Environment, Food & Rural Affairs Brexit transition: new rules for 2021 The UK has left the EU. This […]

Read More

Excise EU Guidance

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 10 December 2020 REV2 – replaces the notice (REV1) dated 31 March 20201 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 […]

Read More

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 […]

Read More

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? […]

Read More

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 […]

Read More

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 […]

Read More

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 & […]

Read More

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 […]

Read More

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 […]

Read More

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 […]

Read More

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 […]

Read More

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 […]

Read More

Tobacco Products 2021 UK Guidance

Guidance Changes to requirements for tobacco and related products from 1 January 2021 Updated 24 December 2020 Brexit transition: new rules for 2021 The UK has left the EU. This page tells you the new rules from 1 January 2021. It will be updated if there’s new information about the UK’s deal with the EU […]

Read More

Tobacco and Herbal Products 2021 UK Guidance

Guidance Notification of tobacco products and herbal products for sale in the UK Updated 16 December 2020 Contents About this guidance Who this guidance is for Timescales for notification Fees Instructions for making notifications to the UK Print this page About this guidance Since 20 May 2016, businesses have been required to notify the UK […]

Read More

Importing Excise Products 2021 UK Guidance

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 Last updated 15 December 2020 — see all updates From: HM Revenue & Customs New rules for January 2021 […]

Read More

VAT Direct Sales to UK Customers 2021 UK Guidance

Guidance VAT and overseas goods sold directly to customers in the UK How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK. From: HM Revenue & Customs Published 20 November 2020 Last updated 14 May 2021 — See all updates Contents Overview Goods that are outside the UK […]

Read More