Use the form to submit your return of Excise Duty as a Registered Consignee or Registered Commercial Importer.
As a Registered Consignee or Registered Commercial Importer, you must submit this return monthly, within 4 days of the end of the accounting period. This includes nil returns.
To complete this form you’ll need the:
- excise accounting ID number
- 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’ll need to submit a completed Authority to use another trader’s deferment approval number (HM8) for each deferment account you intend to use.
Before you start using the postal form
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.
Application to register as a Registered Commercial Importer (HM3)
Use form HM3 to apply for approval as a 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 deferment approval number (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.