Receiving, storing and moving excise goods

When excise goods are moving in excise duty suspension within the UK or EU (for Northern Ireland movements only), the movement must take place between a person and premises that have been approved for that purpose by the competent authorities in the UK or EU member state where they are based.

Excise goods may only be moved in excise duty suspension once they are in ‘free circulation’.

In the UK this covers goods that have been wholly produced in the UK, or goods that have been imported into the UK and for which all import formalities have been completed and any customs duties due have been paid.

For Northern Ireland, it can also mean goods imported into the EU for which all import formalities have been completed and any customs duties or associated charges due have been paid.

Generally, excise goods that are moving within the UK, or between the EU and Northern Ireland in excise duty suspension, must be covered by financial security in the form of a movement guarantee.

It is the consignor’s responsibility to make sure that a valid movement guarantee is in place, with detail of the guarantee recorded on the appropriate movement documentation prior to the goods being dispatched in duty suspension.

Excise Movement and Control System (EMCS)

All duty-suspended movements of excise goods taking place within the UK, or between the EU and Northern Ireland, must be recorded on the Excise Movement and Control System unless the goods are allowed to move under simplified procedures.

Storing excise goods in duty suspension in the UK

If you’re based in the UK and intend to receive, store and dispatch ‘free circulation’ excise goods in duty suspension, you’ll need to have your premises approved as an excise warehouse, which is a specific type of tax warehouse. As the operator of the excise warehouse, you will also need to be approved as an authorised warehousekeeper.