Guidance and regulation

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

• From: HM Revenue & Customs
• Updated: 22 November 2023

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

Find out how you can import tobacco products into the UK from countries inside and outside the EU.

• From: HM Revenue & Customs
• Updated: 10 February 2023

Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.

• From: HM Revenue & Customs
• Updated: 18 July 2023

Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.

• From: HM Revenue & Customs
• Updated: 22 November 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

Register as an owner of duty suspended goods held in an excise warehouse or as a Freeport owner of excise goods held in a Freeport excise warehouse.

• From: HM Revenue & Customs
• Updated: 30 January 2023

Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.

• From: HM Revenue & Customs
• Updated: 22 November 2023

This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.

• From: HM Revenue & Customs
• Updated: 2 May 2024

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

This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.

• From: HM Revenue & Customs
• Updated: 1 March 2009

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 if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.

• From: HM Revenue & Customs
• Updated: 2 March 2021

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 how to complete and submit an electronic administrative document (eAD) using the Excise Movement Control System.

• From: HM Revenue & Customs
• Updated: 25 January 2021

This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.

• From: HM Revenue & Customs
• Updated: 23 August 2023

Find out what you need to do to apply for temporary approval if your approval has been rejected or revoked in one of the application schemes.

• From: HM Revenue & Customs
• Updated: 21 September 2022