HMRC Guidance: Exporting excise goods to the EU

Update 19 April 2021: A link to further guidance about submitting departure messages when exporting excise goods has been added.

From 1 January 2021, there will be changes to how you export and declare excise goods – alcohol, tobacco and certain oils.

Contents

1. Exporting excise duty-paid goods
2. Exporting excise duty-suspended goods
3. Moving excise duty-suspended goods to the place of export from Great Britain
4. If you’re a registered excise business in Great Britain or use authorised destinations in Great Britain
5. If your goods are dispatched on or before 31 December 2020 but received on or after 1 January 2021

Source

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