Form

Excise movements: application to register as a Registered Commercial Importer (HM3)

Use the form to apply for approval as a Registered Commercial Importer.

Documents

Apply using the online form

Apply using the print and post form

Details

As a Registered Commercial Importer you can import excise goods that have already been duty paid in another EU member state. You can also account for the UK duty using deferment arrangements.

To complete this form you will need:

  • details of any excise activities you, or any key personnel, have been involved in throughout the last 6 years
  • deferment approval number (DAN)

Deferment arrangements must be in place before you apply for approval as a Registered Commercial Importer. If you intend to use someone else’s, you will need to submit a completed form Authority to use another trader’s deferment approval number for each deferment account you intend to use.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You may need to give HMRC extra information to support your application.

Apply by post

Fill in the form on-screen, print it off and send it to us along with any extra information.

If you post the form you can’t track its progress online.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.

Return of Excise duty for Registered Consignees or Registered Commercial Importers (HM2)
Use form HM2 to submit your return of excise duty as a Registered Consignee or Registered Commercial Importer.

Request to import excise goods bought duty-paid in another EU Member State (HM4)
Use form HM4 to apply for approval to import duty-paid excise goods from other EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.

Claim for repayment of Excise Duty (HM6)
Use form HM6 when making a claim for repayment of Excise Duty.

Authority to use another trader’s deferment approval Number (HM8)
Use form HM8 when you need authority to account for Excise Duty by using another trader’s DAN.

Application to register as a tax representative (HM9)
Use form HM9 to apply for approval as a UK tax representative.

Return of Excise Duty for tax representatives (HM10)
Use form HM10 if you’re a UK tax representative that needs to declare the UK duty payable on goods imported under your approval.

Published 11 July 2014
Last updated 7 August 2017 + show all updates
  1. The online form has been re-instated and now includes an attachment functionality.
  2. The submittable iForm and its instructions has been removed from GOV.UK
  3. New online form added and details under 'before you start' updated.
  4. The online form is under construction and will be available as soon as. Sorry for the inconvenience.
  5. A new online form has been added and details under 'Before you start' have been updated.
  6. An online forms service is now available.
  7. First published.