Policy paper

Excise duty — penalties for wrongdoing

This measure introduces a financial penalty for deliberately trying to evade UK excise duty before the first excise duty point.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Penalties for deliberate wrongdoing involving excise goods before the duty point

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Details

The Finance Bill 2026 to 2027 will amend Schedule 41 to the Finance Act 2008.

This will allow HMRC to charge a financial penalty when someone deliberately tries to evade UK excise duty between importation and the first excise duty point. This includes cases where goods are intercepted before a duty point arises.

The change will apply to conduct on or after the commencement date. It is not expected to affect individuals or businesses that comply with the rules.