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This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
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 alcoholic products.
Use the laboratory alcohol table to get the percentage of alcohol by volume on your product.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
Check the availability and any issues affecting Alcohol and Tobacco Warehousing Declarations (ATWD).
Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).
Find out about the verification checks and what to expect during a visit if you've applied for verification and paid your fee for the Scheme.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Find the alcohol and tobacco warehouse declaration (ATWD) technical specifications for software developers.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
This notice contains tables to help calculate the quantity of liquid (the ullage) in a cask.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Tell HMRC you want to cancel your APPA.
Tell HMRC you want to withdraw your excise warehousekeeper application for alcohol, tobacco and vaping products.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.
Find out who the certificates are issued to, how to apply and any restrictions on the use of them.
Use form HM1 to apply to be a part of the Registered Consignee scheme and import duty-suspending goods into Northern Ireland from an EU member state.
Don’t include personal or financial information like your National Insurance number or credit card details.
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