Guidance

Importing excise goods from the EU in a no-deal Brexit

In a no-deal Brexit, there'll be changes to how you import and declare excise goods (alcohol, tobacco and certain oils).

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The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

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After Brexit, imports of excise goods from the EU will be treated the same as imports from the rest of the world. This includes moving imported excise goods within the UK.

Importing excise duty paid goods

After Brexit, you’ll not be able to use the following to import excise duty paid goods into the UK:

  • a Simplified Accompanying Administrative Document (SAAD)
  • EU distance-selling arrangements

You’ll need to complete a customs declaration.

Importing excise duty suspended goods

If your excise goods are dispatched from an EU member state on or after Brexit, you must use the relevant customs procedures when they arrive at the place they enter the UK.

You can use transitional simplified procedures to import excise goods. This means you’ll be able to transport your goods into the UK without having to make a full customs declaration in advance.

To use transitional simplified procedures, you’ll need:

Moving imported excise goods within the UK

You must use the Excise Movement and Control System (EMCS) to move excise duty suspended goods from the place they enter the UK to their final destination. You’ll need to appoint a registered consignor to move the goods, or become a registered consignor.

The registered consignor must complete and submit an electronic administrative document (eAD) through EMCS before the movement takes place.This will generate a unique Administrative Reference Code (ARC) for that specific movement. The code must travel with the goods at all times.

You’ll need to supply the person accompanying the goods (for example, the driver of the vehicle transporting the goods) with a printed version of the eAD or any other commercial document which clearly states the ARC.

Once the goods are received and checked into the excise warehouse, the warehousekeeper receiving them (the consignee) will:

  • confirm that the goods have arrived
  • complete and submit a ‘report of receipt’

Become a registered consignor

If you want to become a registered consignor, you’ll need to:

It can take up to 45 days to register, so you should appoint someone who is already a registered consignor to move your goods whilst your application is being approved.

If your goods are dispatched before Brexit but received after Brexit

You do not need to complete a UK customs declaration or pay customs duty in the UK if:

  • the goods are travelling under a recognised excise scheme at that time
  • you can show that the movement started before Brexit

The requirements and any sanctions that may apply to these goods will be based on current UK excise legislation and duty points that apply to EU movements.

HMRC or Border Force may ask for evidence of the date and time your goods were dispatched. You can show this by providing:

If you cannot prove the date and time your goods were dispatched, the movement will be treated in the same way as one that started after 31 October 2019 and customs import procedures will apply.

Closing movements that started before Brexit but received after Brexit

If your goods arrive in the UK after Brexit but were dispatched from the EU before this time:

  • you cannot use EMCS to create reports of receipt
  • the movement will remain open in the system
  • you’ll need to provide a paper document to HMRC that includes the same information as an EMCS report of receipt

For excise duty paid goods, you must still approve and return copy 3 of the SAAD to the EU business if they request it. Copy 1 stays with the dispatching business and copy 2 is kept by the UK receiving company.

Published 10 October 2019
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You’ll need to pay customs duties and VAT on all imports.

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

  7. Step 6 Get help and support