Defer Excise Duty due on tobacco goods released from a warehouse

Defer payment of Excise Duty due on tobacco goods released from a warehouse.


Defer payment of Excise Duty on tobacco goods (W6D)

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You can tell HMRC that you want to defer paying Excise Duty on tobacco goods to be released from a warehouse by using the Alcohol and Tobacco Warehousing Declaration (ATWD) online service, or the paper form W6D.

If you want to use the online service you’ll need to enrol and activate your account if you have not used it before.

If you use the W6D form you should print it off, fill it in and post it to:

National Warrant Processing Unit (NWPU)
Excise Processing Teams
Ground Floor
Portcullis House
21 India Street
G2 4PZ

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

Trade Tariff
Find information about valuing goods for VAT, customs and excise duties.

Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Guidance on the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

Published 4 April 2014
Last updated 25 September 2018 + show all updates
  1. The postal address for paper forms has changed, and a link to the ATWD online service has been added to the page.
  2. First published.