Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Contents
- 1. Overview
- 2. Excise Movement and Control System (EMCS)
- 3. If EMCS is not available
- 4. Simplified procedures
- 5. Receiving excise goods for warehousing
- 6. Warehousing for export
- 7. Receipts from outside the UK
- 8. Buying and selling duty-suspended goods in warehouse
- 9. Abandoned excise goods
- 10. Removal of goods from warehouse
- 11. Removal to home use by duty payment (release for consumption)
- 12. General information
- 13. Exports to countries outside the UK
- 14. Entitled miscellaneous removals
- 15. Transitional arrangements for movements to and from the EU
- 16. Calculating excise duty
- 17. Northern Ireland arrangements
- 18. The Law
- 19. The review and appeals process
- 20. Contacting HMRC
- EMCS queries
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
