Excise movements: return of excise duty for tax representatives (HM10)

Tell HMRC if you're a UK tax representative who needs to declare the UK duty payable on goods imported under your approval.


Declare the UK duty payable using the postal form (HM10)

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From 1 January 2021 this service will only be relevant available in Northern Ireland.

You cannot use this service in Great Britain.

Find more information on:

Use the form to account for the UK excise duty on distance sales on behalf of vendors in an EU member state.

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 cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

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

Find out how accessible our forms are.

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.

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 an EU member state (HM4)
Use form HM4 to apply for approval to Import Duty-paid excise goods from 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.

Published 2 July 2014
Last updated 31 December 2020 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. An online forms service is now available.

  3. First published.