Policy paper

Commercial movements of excise goods under the Windsor Framework

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

From:

HM Revenue & Customs

Published:

26 October 2020

Last updated:

1 May 2025

Show all updates

1 May 2025
The new arrangements set out in the Windsor Framework have now been implemented.
14 April 2023
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.
12 May 2022
Guidance about using the excise duty offset mechanism for freight movements has been updated.
19 October 2021
Information about applying for a voluntary clearance amendment (underpayment) has been added.
7 August 2021
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.
18 December 2020
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.
26 October 2020
First published.

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Under the Windsor Framework, 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 in and out of Northern Ireland.