Use form HM3 to apply for approval as a certified trader if your goods are being delivered from an EU member state into Northern Ireland or from Northern Ireland to an EU member state.
Applies to Northern Ireland
This service is only relevant for goods being delivered from an EU member state into Northern Ireland or from Northern Ireland to an EU member state. You cannot use this service where goods are delivered to a location in Great Britain from an EU member state or from Great Britain to an EU member state.
As a certified consignee you can import excise goods that have already been duty paid in an EU member state. You can also account for the UK duty using deferment arrangements.
Find more information on moving excise goods as freight under the Northern Ireland protocol.
What you will need
To complete this form you will need to tell us:
- the type of goods you want to import or dispatch
- details of any excise activities you, or any key personnel, have been involved in throughout the last 6 years
You will also need your:
- business name and address
- VAT Registration Number (if you have one)
- deferment approval number (DAN)
- personal information
Deferment arrangements must be in place before you apply for approval as a certified consignee. If you intend to use someone else’s, you will need to get authority to use another trader’s deferment approval number for each deferment account you intend to use.
If you are a member of a partnership
You will also need to complete and return form EXCISE 102 along with your completed HM3 form to HMRC.
How to complete this form
You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.
Fill in form HM3.
Print and post it to HMRC, using the postal address shown on the form.
Email HMRC to ask for this form in Welsh (Cymraeg).
This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email firstname.lastname@example.org and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.