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Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
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.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
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.
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.
How to apply for temporary approval if your approval has been rejected or revoked in one of the application schemes.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.
Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.
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 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.
This notice explains the restrictions on the tobacco products that can be removed for home-use.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
Don’t include personal or financial information like your National Insurance number or credit card details.
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