We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what records you need to keep as an excise warehousekeeper.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Find out when you can remove cider without paying Excise Duty and how to do it.
How to obtain an authorisation to wholesale veterinary medicines.
Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.
The Building Safety Fund (BSF) provides funding to fix life safety fire risks associated with cladding in buildings over 18 metres high. This guide explains the process.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
For manufacturers and distributors of intermediate and final feedingstuffs containing a medicinal premix or specified feed additives.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
Emerging techniques on how to prevent or minimise the environmental impacts of post-combustion carbon dioxide capture.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
How and when you can apply zero-rated VAT to exported goods.
How to apply for an authorisation to manufacture authorised veterinary medicines or medicines marketed under the Exemptions for small pet animals.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
This notice explains how the rules are applied to this quota and how to apply for a licence in the final sub period of the quota year (1st June 2021 – 31st May 2022)
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).