Policy paper

Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021

This guidance gives information about the movement of excise goods, which may involve interaction with customs requirements.

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The Northern Ireland Protocol to the Withdrawal Agreement is a practical solution to avoiding a hard border on the island of Ireland while maintaining Northern Ireland’s integral place in the UK internal market. Under the Protocol, Northern Ireland maintains some alignment with EU processes, including EU rules for excise goods.

This guidance focusses on the movement of excise goods, which may involve interaction with customs requirements.

You can find information on the customs requirements at the end of the transition period in the guidance for Moving goods under the Northern Ireland Protocol.

Published 26 October 2020
Last updated 18 December 2020 + show all updates
  1. New 'Duty Drawback, Duty Stamps and Fiscal Marks', 'Changes to excise authorisations for freight movements', 'Check for interactions with the customs processes' and 'Using the duty off-set mechanism' guidance have been added. The 'Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021' guide has also been updated.

  2. First published.