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Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Information on equivalence.
Information on general release to free circulation.
Information on how duty is calculated for free circulation goods.
Information on Rate of Yield.
Information on repair and replacement.
Information on rules and processes relating to outward processing.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.
How to complete supplementary pages CT600I and what information you need to include.
Check if you can send goods for humanitarian aid purposes using a simplified customs process.
Information on the Eligibility Criteria for BIRDS.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Interim guidance regarding Excise Assessments
Excise Due Diligence Condition guidance
This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty
This page has been archived.
A general introduction into oils activity and the assurance role of HM Revenue & Customs
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