Guidance and regulation

When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.

• From: HM Revenue & Customs
• Updated: 19 October 2023

How to move, store and trade duty-suspended and duty-paid excise goods.

• From: HM Revenue & Customs
• Updated: 24 March 2023

Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.

• From: HM Revenue & Customs
• Updated: 9 November 2009

Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Apply for approval to own duty-suspended goods in an excise warehouse and find out how to change registration details or ownership.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.

• From: HM Revenue & Customs
• Updated: 5 January 2021

What you need to do if you transport or transload tobacco products in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.

• From: HM Revenue & Customs
• Updated: 18 May 2022

This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.

• From: HM Revenue & Customs
• Updated: 27 January 2021