Defer Excise Duty due on tobacco goods released from a warehouse (W6D)

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



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:

HM Revenue and Customs
National Warrant Processing Unit (NWPU)
Excise Processing Team

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

You can find a version of the form that was used before January 2021 on the National Archive website.

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.

Published 4 April 2014
Last updated 8 August 2022 + show all updates
  1. The address for the National Warehouse Return Centre (NWRC) has been updated.

  2. This page has been updated because the Brexit transition period has ended.

  3. This form has been updated to include a new rate of duty for 'Tobacco for heating'.

  4. A new version of the W6D form has been published with a new section for 'Tobacco for heating' and an update to the notes for completing the form.

  5. The postal address for paper forms has changed, and a link to the ATWD online service has been added to the page.

  6. First published.