Notice

Excise Notice 202: registered mobile operators

Updated 25 January 2021

This notice sets out the UK’s requirements for the commercial movement of excise goods by registered mobile operators. The approval type that this notice relates to will continue to operate post transition, but only in relation to journeys between Northern Ireland and the EU.

1. Introduction

1.1 What is this notice about

This notice gives registered mobile operators guidance on:

• how to ship, import and sell excise duty-paid goods (merchandise) to passengers on board their ships and aircraft during journeys between Northern Ireland and the EU
• the procedures for shipping UK duty-suspended excise goods as freight to an EU member state where duty will be paid in that member state so that the goods can then be sold as merchandise on subsequent journeys
• supplying excise goods for consumption on board during any journey with a destination outside Northern Ireland

This notice does not detail the procedures for selling duty-free goods for takeaway on journeys to a destination outside the EU (this includes outside the UK). Any sales made on these journeys fall outside the Registered Mobile Operator Scheme.

A full list of EU member countries can be found in the Integrated Tariff Volume 1 Part 2. The main legal provisions are:

• Council Directive 2008/118/EEC, and
• the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999. (SOBSA)

2. General information and definitions

2.1 A Registered Mobile Operator (RMO)

Someone registered in the UK to ship, import or sell merchandise by retail to passengers on board a ship or aircraft travelling between Northern Ireland and EU member states. (SOBSA, Regulations 3(1), (2) and 6(1) refer.) The customs’ administrations in the EU member states may also have a requirement for a RMO to be registered under their legislation.

If you do not have a place of business in the UK you will need to appoint a fiscal representative who meets all the requirements. (SOBSA, Regulations 9(1) and (2)).

A fiscal representative (FR) is a registered excise dealer and shipper approved by us to act on behalf of a registered mobile operator (SOBSA, Regulations 4(1)-(3)). The FR must account for the duty and VAT due from the registered mobile operator. Even if you are acting as an agent for an owner of the goods, as seller of the merchandise, you must still be a registered mobile operator. For example, an airline selling goods on a commission basis, where the supplying warehouse retains ownership of the goods until the sale is made.

When you are operating a:

• coasting ship (CEMA s69(1))
• ship or aircraft making a journey wholly within the UK
• ship or aircraft travelling to a non-EU destination

You do not need to register as an RMO. (SOBSA Regulations 6(2) and (3)).

The ‘standard procedure’

A procedure that allows merchandise to be sold at all times during a journey between Northern Ireland and EU member states. The excise goods must be loaded already released for consumption in Northern Ireland or the EU member state of departure with the excise duty being accounted for on entry into the other country’s territorial sea or airspace. You will find more information on the standard procedure in section 4.

The ‘closed shop’ option

A procedure whereby HMRC will allow excise goods already released for consumption in an EU member state to transit the territory of Northern Ireland provided that the goods are not held for a commercial purpose within Northern Ireland. You will find more details in section 5.

Merchandise

Excise goods already released for consumption, intended for retail sale to passengers for takeaway, on board a ship or aircraft making a journey between Northern Ireland and an EU member state.

Stores

Stores are any goods (duty-free, duty-paid or ‘innocent’ goods) loaded onto a ship or aircraft for use during the journey:

• for consumption on board during any journey to a destination outside the UK
• for consumption on board and/or sale for takeaway during a journey with a destination outside the EU

However for the purpose of this notice when we refer to stores we mean duty-free or duty-paid excise goods.

The RMO revenue account

As part of your RMO’s registration, you must keep records and accounts which detail all your transactions on a daily basis.

The RMO drawback system

It is a procedure to reclaim UK Excise Duty specifically designed for a RMO operating the standard procedure:

• to allow him to reclaim UK Excise Duty, previously paid on all merchandise remaining unsold on arrival in the territorial seas or airspace of an EU member state
• to use set-off procedures through the trader’s RMO revenue account

You should be aware that it is a different procedure from the standard drawback system as set out in Notice 207 Excise Duty: Drawback.

The duty return

It is a pre-printed form. All RMOs must submit the return by the due date. Nil returns are required only when the standard system is used.

Excise Duty deferment

It is a payment system that gives you a period of credit before you have to pay any Excise Duty due. It allows you to pay on a fixed day after the end of the accounting period in which the Excise Duty becomes due.

You need our approval to defer Excise Duty. Notice 101 Deferring duty, VAT and other charges explains how to apply and gives general information on deferring all duties and VAT.

Forfeiture

We can seize your goods if you do not fully comply with all your responsibilities. We may also assess duty or impose civil penalties for certain cases. Any non-compliance may attract liabilities in an EU member state (SOBSA Regulation 26).

3. Registration as a registered mobile operator or fiscal representative

3.1 Important information

You should not assume that we will agree to register you. In particular, you should not enter into any binding financial agreements which assume that you will be registered as a mobile operator.

We will not consider your application unless you meet all of the following conditions:

• you are registered in the UK for Value Added Tax
• you have your own duty deferment arrangements, and
• you meet our requirements to become a RMO

To apply to be registered you should obtain form REDS 1 from the Duty free unit of expertise. The address can be found at the end of this Notice.

Before completing the application form you will need to decide if you are trading as:

• a principal
• a fiscal representative

You should read this notice and the notes on the reverse of form REDS 1 before you complete the application form.

If you need any further guidance you should contact the Excise Helpline.

If your turnover is below the VAT registration threshold, you should apply for voluntary VAT registration. You will find more information in Notice 700 The VAT Guide. You should contact the Excise Helpline for further details.

Individual corporate bodies within a VAT group may apply for separate registration as an RMO as long as they quote the VAT group registration number and their reference number.

3.2 The application process

You can apply at any time once you have decided that you wish to trade as a Registered Mobile Operator. However, you should give us as much notice as possible so that your application can be considered with a view to your anticipated start date.

If you provide false or misleading information on your application form, then we may do one or all of the following:

• prosecute you
• impose civil penalties, and/or
• not register or subsequently revoke your registration

When you apply you must tell us if you have an unspent conviction under the Rehabilitation of Offenders Act, (other than minor motoring offences) or you have accepted a compounded settlement during the preceding 3 years. We may refuse to approve you. In particular, we will not approve anyone who (at the time of applying) has an ‘unspent’ conviction under the Rehabilitation of Offenders Act, (other than minor motoring offences) or has accepted a compounded settlement during the preceding 3 years.

If we turn down your application, we will inform you in writing and give our reasons for the rejection.

If we accept your application, we will send you a certificate of registration (SOBSA Regulation 5 (1) and (6)), showing the following information:

• your name
• your address
• your registration number, and
• any conditions which we have imposed

On receipt, please ensure that all the details are correct. If you find any errors please contact the Excise Helpline. You should quote your registration number on any correspondence which you have with us about your RMO activities. You should also have it available when you contact us. You should keep it and make it available to our officers if asked.

If any details on your registration certificate change, you must write to us within 7 days of the change, giving all the new details. Once we have processed the changes we will send you a new certificate. Make sure you destroy the old certificate when you receive the new one (SOBSA Regulation 5 (3)-(5)).

3.3 Cancellation of your registration

A registration can be cancelled either because you ask us to, or because we think it necessary. If we are given sufficient cause, we can cancel or vary the terms of your registration at any time.

If HMRC cancels your registration, we will inform you in writing and give our reasons. You must destroy your certificate of registration immediately after you receive our letter.

If you wish to cancel your registration you must:

• write to us at least 30 days before the date you wish your registration to cease
• destroy your certificate of registration on the date of cancellation
• keep all your business records for 3 years, and
• make your records available to our officers, if required

You will remain liable to pay any duty due in connection with your earlier activities.

You cease to be a registered mobile operator from the date we inform you of the cancellation of your registration.

3.4 Variation to a registration

If the status of your business or the company changes, for example a sole proprietor becomes a partnership, then the new legal entity must apply to become an RMO.

You should not assume that we will automatically register the new applicant.

If you want to vary your activities, you should write to us giving details. This should be done at least 10 working days before the start of the accounting period in which you wish us to vary your activities.

4. Review and appeal procedures (from 1 April 2009)

When we make a decision that you can appeal against, we will tell you and offer you a review. We will explain the decision and tell you what you need to do if you disagree.

For example with:

• the amount of an assessment
• the issue of a civil penalty
• a decision specifically connected to the relevant duty

You will usually have 3 options. Within 30 days you can:

• send new information or arguments to the officer you have been dealing with
• have your case reviewed by a different officer
• have your case heard by an independent tribunal

A review will be handled by a different officer from the one who made the decision. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service.

If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter.

We will complete our review within 45 days, unless we agree another time with you.

You cannot ask the tribunal to hear your case until the 45 days (or the time we agreed with you) has expired, or we have told you the outcome of the review.

If you are not satisfied with the review’s conclusion, you have 30 days within which to ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we will ask you whether you are willing to agree to an extension so that we can complete the review. If you do not agree to an extension, the review is treated as concluding that the decision being reviewed is upheld.

We will write and tell you this; you then have 30 days from the date of that letter to ask the tribunal to hear your case. Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

If you do not want a review you may appeal to the independent tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

More information on reviews and appeals is available in factsheet HMRC1 HMRC decisions – what to do if you disagree or you can phone the HMRC Orderline on Telephone: 0845 900 0404.

You can also view our internet guide Appeals against HM Revenue and Customs decisions.

You can find information on the tribunal on the Tribunals Service website or by phoning them on Telephone: 0845 223 8080.

5. Standard procedure

A registered mobile operator may choose to use either the standard procedure, or the ‘closed shop’ option (see section 6). However, there are some circumstances where only the standard procedure may be used. This is when you wish to hold or sell excise goods whilst in Northern Ireland territory.

At the present time, HMRC is unaware of any RMO opting to use the standard procedure at the time of publication. If any RMO wishes to use the standard procedure they should contact the Duty-Free Unit of Expertise at the address at the end of this notice for details of the accounting and administrative procedures to be used.

6. Closed shop option

6.1 Summary

If merchandise is loaded onto a ship or aircraft already released for consumption in an EU member state and returning to the same member state via the territory of Northern Ireland and the goods are not held for a commercial purpose within Northern Ireland territory, then the goods are not liable to UK Excise Duty. Whilst the goods are within Northern Ireland territory we deem them to be ‘in-transit’.

HMRC calls this the closed shop option. Please see the Excise Goods (Sales on Board Ships and Aircraft Regulations 1999 (as amended) Part 6A.

If any merchandise is held for a commercial purpose whilst in Northern Ireland territory then these goods are liable to UK Excise Duty. This duty must be paid immediately.

For the purpose of the closed shop option, commercial purpose means the offering for sale, whether or not any sale is made whilst within Northern Ireland territory.

If you wish to use the closed shop option whilst in Northern Ireland territory, under the provisions set out in the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (as amended by the Excise Goods (Sales on Board Ships and Aircraft) (Amendment) Regulations 2010) Part 6A you must advise HMRC of your intended procedures and obtain their approval before you start using the closed shop procedure. You should also be aware that the systems and procedures in respect of any accompanying documentation as required by the fiscal authorities in the EU member state of departure must be followed. These documents and procedures may only be varied if HMRC has been approached by the fiscal authorities in an EU member state and has agreed, by means of a bilateral agreement, to simplify the documentation needed to accompany the goods during the journey.

HMRC will publish a list of any agreements made where simplified documentation may be used.

6.2 Entering and leaving Northern Ireland territory

Northern Ireland territory starts and ends 12 miles from the Northern Ireland landmass or where the distance between Northern Ireland and an EU member state is less than 24 miles, a point equidistant between the 2 countries. However HMRC accepts that it is impossible for RMOs operating the standard system to change stock to that released for consumption in the member state of arrival immediately and for operators using the closed shop option to remove all customers from the shop when they may have in their possession goods chosen but not paid for at the 12 mile limit.

We may therefore accept a fixed time-base to determine when a ship or aircraft enters and leaves Northern Ireland territory. You should apply for a fixed time agreement for entering or leaving Northern Ireland territory and ensure that it is confirmed in writing. You will need this information when operating the standard or closed shop procedures. The fixed time agreement must be strictly adhered to.

We accept that an aircraft will enter or exit UK airspace 20 minutes before wheels down or after take-off.

For ships, on application, we will give you a fixed time to determine that the ship has left Northern Ireland territory. This will be based on the vessel used, and the route taken from and to each port. You should send your request to the Duty-free Unit of Expertise (UofE) with suitable information to justify your application.

The UofE will send you your fixed time for that vessel on that route.

If you wish to use an alternative method rather than the fixed time-base, you must write to our Excise Helpline enclosing your proposals. You must satisfy us that your alternative system is fully auditable, before we will give our approval.

Whether you use a fixed time or alternative method you must ensure that no transactions take place within Northern Ireland territory, as deemed by the agreed method. Failure to do so will cause all excise merchandise to become liable to duty under the default, standard procedure. This is because the goods will be held for commercial purpose in Northern Ireland and are, therefore, no longer in transit.

Non-excise goods can be sold from the shop for the entire journey provided that it is not possible for anyone to handle excise goods whilst in Northern Ireland territory. Any method used to achieve this – shutters or partial closure of the shop are 2 examples – should prevent excise goods from being taken from the shop shelf.

7. Consumption on board

7.1 General

Under the terms of Council Directive 2008/118/EEC Article 41, until the European Council acting unanimously on a proposal from the Commission has adopted Community provisions on stores for ships and aircraft, the UK may maintain its national provisions on the subject in relation to Northern Ireland.

The UK’s legal provisions regarding stores are contained in the Customs and Excise Management Act 1979 sections 39 and 61, the Aircraft (Customs and Excise) Regulations 1981 and the Ship’s Report, Importation by Sea Regulations 1981.

Excise goods for consumption on board may be either duty-free or duty-paid at the time of loading. Duty-free stores may be loaded and used for consumption on board journeys going outside the UK. Any journeys within the UK can only use UK duty-paid goods as stores, and new stores must be loaded duty-paid. HMRC defines a journey as starting once passengers begin boarding the ship or aircraft.

You will find further details on the procedures for loading and re-landing stores in Notice 69a Duty-free ships’ stores.

7.2 Consuming alcohol and tobacco on board a ship or aircraft

Stores may only be sold or given away as complimentary goods if the goods are actually consumed during the journey.

Ferries

You can only sell or provide stores for consumption on board, whether duty-free or duty-paid, through a bar, restaurant or café that provides table and chairs.

Within Northern Ireland territory, the following limits are applicable to excise goods sold for on board consumption. These are the maximum quantities that may be sold duty-free to individual passengers (aged 17 and over) per leg of the journey:

Tobacco products	Quantity
Cigarettes:	one packet of 20, or
Cigarillos:	one packet of 10 or less (not exceeding 30 grams), or
Cigars:	one packet of 5 or less (not exceeding 25 grams), or
Hand-rolling tobacco:	one packet (not exceeding 30 grams), or
Pipe tobacco:	one packet (not exceeding 25 grams).

Alcohol products	Quantity
Spirits:	by the glass/miniature bottle
Wine:	by the glass/opened bottle/miniature bottle
Beer and cider:	by the glass/opened bottle or can.

Spirits may be supplied only as poured drinks or in miniature bottles.

Wine may be sold in full bottles, half bottles or quarter bottles. Full bottles and half bottles must be opened (for example, uncorked) before being handed over to the customer for consumption in a ferry bar, restaurant or cafe.

Sales cannot be made from vending machines as these sales do not meet either the Northern Ireland or EU member state’s control requirements, even if sited within the approved areas (bars, restaurants or cafes).

Passengers may not re-land any alcohol products that they have purchased for consumption on board. For tobacco goods, HMRC accepts that one opened packet of tobacco products may be re-landed.

If any ferry operator or RMO is found to supply stores in excess of the quantities stated above HMRC may, under the powers granted to them under section 61 of the Customs and Excise Management Act 1979, limit or refuse to allow the loading of any new stores at a Northern Ireland port and may require a full stores declaration to be made on arrival at the Northern Ireland port.

Aircraft

You cannot load tobacco products for consumption on board an aircraft where a no smoking policy applies. Sales of all other products will be by service at the seat. The bottles must be opened before handing to the passenger.

If you fail to comply with our conditions relating to excise goods consumed during any journey with a destination outside the UK, or for duty-free goods sold for takeaway during journeys with a destination outside the EU, we may restrict the amount of excise goods that can be loaded for this purpose. The power to take this action is contained in the Customs and Excise Management Act 1979 section 61.

8. Duty-suspension

Excise goods in duty-suspension are not included within the Registered Mobile Operator Scheme. Notice 197 Excise goods: Receipt into and Removal from an excise warehouse of excise goods gives details on how duty-suspended excise goods may be removed from Northern Ireland warehouses.

Excise goods must be released for consumption before they can be held for sale as merchandise during a journey between Northern Ireland and an EU member state.

Where the goods are being loaded onboard a ship or aircraft in an EU member state, the goods supplied from a Northern Ireland warehouse must first arrive at the approved tax warehouse or registered trader shown on the accompanying documentation or on the eAD in the EU member state of destination. The relevant procedure as required in the member state of arrival must be followed to discharge the movement. The Excise Duty in the member state of receipt must be paid according to the procedures laid down by that member state in order to release the goods for consumption.

Once the goods are released for consumption, you can add the goods to your stock of merchandise for retail sale.

9. Journeys to destinations outside the EU

9.1 Journeys between Northern Ireland and an EU member state that includes a stop in a port sited outside the EU

HMRC considers such voyages qualify as duty-free voyages if, and only if, all passengers have the opportunity to disembark and make an economic purchase in the territory outside the EU. Goods (merchandise and consumption on board) may be loaded duty-free. Goods for consumption on board may be supplied when passengers begin embarkation. The on-board shops may begin selling stores when the ship has cast off.

However, you should advise all passengers that for any goods purchased for takeaway, the quantitative restrictions for passengers returning from destinations outside the EU, as detailed in Notice 1 Travelling to the UK, will apply.

If passengers do not have the opportunity to disembark and make a purchase whilst the vessel is in the port situated in the third country, then HMRC does not consider the voyage to qualify to sell duty-free goods for takeaway and either the standard or closed shop procedures must be used. You should note that if the journey begins in Northern Ireland and the only port of call outside of the EU is somewhere in the rest of the UK, this is not deemed to qualify as a duty free voyage.

9.2 Journeys between Northern Ireland and a destination outside the EU

HMRC considers such voyages qualify as duty-free voyages. All goods (merchandise and consumption on board) may be loaded duty-free. Goods for consumption on board may be supplied when passengers begin embarkation. The on-board shops may begin selling stores when the ship has cast off or the aircraft is airborne.

Again, you should advise all passengers that for any goods purchased for takeaway, the quantitative restrictions for passengers returning from destinations outside the EU, as detailed in Notice 1 Travelling to the UK, will apply. You should note that journeys between Northern Ireland and the rest of the UK do not qualify as duty free voyages.

10. Cruise ships

HMRC considers a ferry is a means of transport between points A and B, and a cruise is a recreational excursion on board a ship that may include visits to a number of destinations.

There are 3 classifications of cruise:

• Intra-UK. These cruises do not call at any port other than those situated in the UK. All goods, (including consumption on-board and for takeaway at the end of the voyage), must be loaded duty-paid before the cruise starts. The excise goods retain their duty-paid status at the end of the voyage
• Intra-EU. These cruises call at ports within the EU and Northern Ireland only. If the operator of the cruise opts to use the closed shop option whilst in Northern Ireland territorial seas, then it will be the operators’ responsibility to ensure that the requirements of the administrations in the EU member states are followed if sales are made outside Northern Ireland territory
• Non-EU. These cruises must include at least one call at a port outside the EU. This stop at the non-EU port must give the passengers the opportunity to disembark and make an economic purchase in the third country. Duty-free merchandise and consumption is available on these voyages. The excise goods retain their duty-free status at the end of the voyage

If the cruise ship (and therefore all the excise goods remaining on board) is undertaking a different classification of cruise for its next journey, the excise goods remaining must change their duty status before departure. Any new excise goods will be loaded UK duty-paid or duty-free as dictated by the status of the cruise.

On arrival in Northern Ireland from a non-EU cruise, you should advise your passengers to pass through the UK Customs’ Red and Green Channels. They are restricted to the normal duty-free travellers’ allowances listed in Notice 1.

Foreign cruise vessels

Where a cruise starts in a country outside the UK but as a part of its itinerary calls at consecutive UK ports before ending the cruise outside the UK, the consumption of stores may continue whilst the vessel is undertaking the intra-UK leg of the journey provided that no passengers can board at a UK port and only undertake the intra-UK leg of the cruise.

11. Tax stamps and fiscal marks

Providing the RMO has opted to use the closed shop option we will treat goods as being ‘in transit’ and therefore the application of any duty stamps (alcohol) or fiscal marks (tobacco products) is not applicable.

If you wish to sell excise goods at all times during the journey (standard procedure – see section 4), you should contact the Duty-Free Unit of Expertise for details of your obligations relating to tax stamps. See section 17.

12. Excise Duty points (merchandise)

The Excise Duty point for merchandise when operating the standard system is:

Goods loaded in Northern Ireland

Where the Excise Duty on goods has not been paid or deferred, the excise duty point will be the time of loading (SOBSA Regulation 18(1)).

Goods imported into Northern Ireland

Where goods brought by sea or air remain unsold on entry into the Northern Ireland’s territory, the Excise Duty point will be the time of entry (SOBSA Regulation 18(2)).

The owner, or the registered mobile operator who imported the merchandise, is liable to pay any Excise Duty due at the excise duty point. Any other person involved in the goods reaching an Excise Duty point will also be jointly and severally liable with the owner or registered mobile operator. (SOBSA Regulation 18(3)).

The Excise Duty point for merchandise when operating the closed shop option and the merchandise is held for a commercial purpose in Northern Ireland is Regulation 18 of SOBSA.

13. Excise Duty points (stores)

Duty-free stores become liable to UK Excise Duty when they are supplied other than for the purpose intended, (for example, they are sold as merchandise on an intra-EU journey). (SOBSA Regulation 19(1)).

The person liable to pay the duty at the Excise Duty point is:

• the owner who imported the stores when stores pass an Excise Duty point because they do not qualify for an exemption, and
• any other person involved in causing the stores to become chargeable with Excise Duty

(SOBSA Regulation 19(2) and (3)).

14. Keeping records

You must keep all accounts covering transactions as a registered mobile operator or fiscal representative. In addition, keep all commercial records required by Notice 206 Revenue traders’ records.

You should keep and preserve all records for 3 years. If this is difficult for you, phone the HMRC Excise Helpline. We can often authorise a shorter retention period for secondary records. We may also allow you to store your records and accounts in alternative forms, for example microfiche.

For further information see Notice 206 Revenue traders’ records.

15. VAT

VAT is due at the country of departure’s tax rate for the whole journey.

For example:

• ferries - goods sold on a Dover-Calais ferry will charge UK VAT. On the return Calais-Dover leg, French VAT applies
• aircraft - goods sold on a flight from London-Paris-Rome will charge UK VAT throughout the whole journey

Providing all destinations are within the EU or Northern Ireland, the VAT rate will always be that of the country of departure.

If a journey includes both EU or Northern Ireland and non-EU countries, the following applies:

• a flight from New York-London-Frankfurt takes new passengers on board at London. The second leg (London to Frankfurt) is an EU journey and UK VAT is charged on retail sales
• if passengers only disembark in London with no new passengers boarding, the whole flight is deemed non-EU and no VAT is due for the whole journey to Frankfurt

If you operate journeys to other EU member states and intend to sell goods by retail to passengers on board your ships or aircraft for takeaway you must register for VAT in each member state. You may be liable to pay VAT to each country you visit. You will need to check with each member state’s authorities for this information.

16. Crew

16.1 General

For the purpose of buying merchandise for takeaway at the end of any voyage between Northern Ireland and EU member states, crew are treated the same way as passengers.

16.2 Consumption on board

Crew working on board ships and aircraft may be issued with stores for consumption on board. Notice 69a Duty-free ships’ stores gives details of the systems and procedures to be followed.

17. List of contacts

HMRC Duty-Free Unit of Expertise
Peter Bennett House
Redvers Close
West Park Ring Road
Leeds
West Yorkshire
LS16 6RQ

Telephone: 03000 528065/528067

18. The law

18.1 European law

Article 33-35 of Council Directive 08/228/EEC

This sets out the rules governing the movement of products subject to Excise Duty already released for consumption in one EU member state and being held for a commercial purpose in another member state. Under the Northern Ireland Protocol, journeys between Northern Ireland and EU member states are subject to the same rules.

18.2 UK law

Title	Abbreviation
The Customs and Excise Management Act 1979	CEMA
The VAT Act 1994	VATA
The Excise Duties (Deferred Payment) Regulations 1992 (SI No.1992/3152)	DFR
The Excise Duties (Personal Reliefs) (Amendment) Order 1999 (SI No.1999/1617)	PRAO
The Excise Goods (Drawback) Regulations 1995 (SI No.1995/1046)	EGDR
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI No.1992/3135)	HMWR
The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (SI No.1999/1565)	SOBSA
The Excise Warehousing (etc.) Regulations 1988 (SI No.1988/809)	EWER
The Revenue Traders (Accounts and Records) Regulations 1992 (SI No.1992/3150)	RTR
The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 (SI 1999/1642)	VTFSO
The Value Added Tax Regulations 1995 (SI No.1995/2518)	VATR
Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI No.1999/1278)	WOWGR

19. How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

• check the accuracy of information
• prevent or detect crime
• protect public funds

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to the HMRC website and look for Data Protection Act within the Search facility.

20. Glossary

Term	Description
AAD	Administrative Accompanying Document for movement under duty-suspension arrangements of products subject to Excise Duty specified in Commission Regulation (EEC) No. 2719/92.
CEMA	The Customs and Excise Management Act 1979.
Consumption on board	Any goods sold or supplied to passengers on board a ship or aircraft, for immediate consumption during the journey.
Duty-suspension	A system that allows excise goods to be stored or moved without payment of duty to which the goods are liable.
Excise goods	Goods liable to Excise Duty.
EU	European Union.
Imported	Excise goods carried on a ship or aircraft entering into Northern Ireland’s territory.
Intra-EU/Intra-Community journey	A journey between Northern Ireland and an EU member state.
Member state	Each of the countries making up the European Union.
Merchandise	Excise goods already released for consumption intended for retail sale to passengers on board a ship or aircraft making an intra-EU journey.
REDS	Registered Excise Dealer and Shipper.
Registered mobile operator	Someone who has been approved and registered by the Commissioners to ship, import or sell merchandise to entitled travellers on board a ship or aircraft.
Released for consumption	Goods that have had all relevant taxes paid on them so that they can legitimately be purchased and/or consumed within Northern Ireland or the EU member state where they are held for commercial purposes.
Relevant goods	Excise goods on which the duty has been paid in an EU member state (excluding mineral oils).
Relevant revenue trader	A registered mobile operator or fiscal representative.
Retail scheme	Retail schemes are methods for arriving at the value of taxable retail supplies and determining what proportion of those sales are taxable at the different rates of VAT.
Revenue trader	In the context of this notice, anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, handling, financing or facilitation of excise goods.
SAAD	Simplified Administrative Accompanying Document for intra-Community movement of products subject to Excise Duty which have been released for consumption in Northern Ireland or the EU member state of dispatch specified in Commission Regulation (EEC) No. 3649/92.
Shipped	Excise goods loaded onto a ship or aircraft, which intends to travel to a country of destination outside the UK.
Stores	Stores are any goods used for consumption on board a ship or aircraft making a journey to a destination outside the UK, or can be sold by retail to passengers making a non-community journey.
Takeaway items	Goods sold by retail and taken away by passengers when they disembark.
Territory	This refers to Northern Ireland’s or an EU member state’s territorial sea or airspace (within a 12 mile limit).

If you have a question about VAT, Excise or Customs Duty

Go to the HMRC website.

Phone the HMRC Excise Helpline.

Os hoffech siarad â rhywun yn Gymraeg, ffoniwch 0300 200 3705,Llun i Gwener 8am i 6pm.

If you are hard of hearing or speech impaired and use a Textphone: 0300 200 3719.

Putting things right

If you are not satisfied with our service, please let the person dealing with your affairs know what is wrong. We will work as quickly as possible to put things right and settle your complaint. If you are still unhappy, ask for your complaint to be referred to the Complaints Manager.

For more information about our complaints procedures go to the HMRC website and under ‘quick links’ select ‘Complaints’.