Alert service for HMRC online guidance
An update on the availability of the alert service for alcohol, tobacco product and fuel duties online guidance
Duty Free Warehouse Warning
Notice that must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Duty free ships' stores
Gives information on the authorisation, supply, and carriage of duty-free stores by commercial vessels. Update 1 (Nov 2003), Update 2 (Apr 2004) and Update 3 (Jan 2007) are included at the end of this notice.
Anti-forestalling restrictions: cigarettes
This notice explains the restrictions on the number of cigarettes that can be removed to home-use in the period before the Budget. It explains how we interpret the law.
Excise goods: authorisation of warehousekeepers and approval of premises
This notice explains the UK requirements for the warehousing of excise goods held in duty suspension within the UK.
Excise Goods: receipt into and removal from an excise warehouse of excise goods
This notice explains the UK requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Excise goods: holding and movement (export shops)
Gives advice to anyone with an export shop on the general conditions and procedures that must be adhered to.
Excise goods: aircraft store floors
Gives information on the general conditions and requirements for aircraft store floors, and the procedures that must be followed.
Duty Free Aircraft Stores
Sets out the conditions and procedures for the authorisation, supply and carriage of duty-free stores on aircraft. Update 1 (Apr 2004) and Update 2 (Jan 2007) are included at the end of this notice.
Please read this Notice for information on the new Registered Consignee scheme, which replaces the Registered Excise Dealer and Shipper (REDS) scheme on 1 April 2010.
Occasional importers - EU trade in excise goods
This notice has been cancelled and replaced by Notice 204A Temporary Registered Consignees (March 2010).
Temporary Registered Consignees
Please read this Notice for information on the new Temporary Registered Consignee (TRC) scheme, which replaced the Occasional Importer scheme on 1 April 2010.
Revenue Traders' Records
This notice explains what records you need to keep if you are a revenue trader. Update 1 (Aug 2004) is included at the end of this notice.
Excise Duty: drawback
Gives information and guidance on Excise Duty drawback claims made in accordance with the Excise Goods (Drawback) Regulations 1995.
Tobacco products duty
This notice should be read by anyone who manufactures or imports tobacco products. Also anyone holding, transporting, selling or dealing in tobaco products should read section 12 and annex 1
Tobacco products duty: control of supply chains
This notice deals with the duty placed upon tobacco manufacturers not to facilitate smuggling. The law places obligations on tobacco manufacturers to ensure, as far as reasonably practicable, that cigarettes and hand rolling tobacco manufactured by them, or on their behalf, do not become available to those intending to evade UK excise duty.
Commercial Importers and Tax Representatives: EU trade in duty-paid excise goods
Please read this Notice for information on the new schemes for importing commercial excise goods into the UK which are purchased duty paid in another EU Member State