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 in the guidance for moving goods under the Northern Ireland Protocol.
Last updated 14 April 2023 + show all updates
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Guidance has been updated following changes to the process for moving excise duty-paid goods between Northern Ireland and the EU from 13 February 2023.
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Guidance about using the excise duty offset mechanism for freight movements has been updated.
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Information about applying for a voluntary clearance amendment (underpayment) has been added.
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Information added on how to claim a repayment if you make a mistake using the duty off-set mechanism and pay more excise duty that is needed.
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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.
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First published.