SEED is the system used to record details of excise traders who are approved to hold, move or receive goods under excise duty suspension. Each time a new trader’s approval is added to SEED, a unique 13 digit reference number is allocated called the ‘Excise ID’ or ‘Excise Registration Number’. The Excise ID is recorded on the excise trader’s approval certificate and this enables each excise trader to be uniquely identified.
SEED is a key component within Excise Movement and Control System (EMCS). After the introduction of EMCS, SEED will automatically verify the validity of every movement against the trader records, before the goods are approved to move under duty suspension.
SEED will be used to validate trader approval numbers and approval categories, eg beer, wine, spirits etc. If these details do not correspond with the contents of the electronic-Administrative Document (eAD), then the goods cannot be moved.
As SEED is a key component within EMCS and it is important that the data contained within SEED is accurate. You should therefore check your approval certificate to confirm that:
Please note: most businesses trading in duty suspended excise goods after 1 January 2011 must have a valid Excise ID Number and must be registered and enrolled for EMCS. However, EMCS does not need to be used for intra UK movements of energy products or intra UK movements meeting the criteria for simplified procedures as defined in Part 9 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
If you don’t dispatch or receive excise goods under duty suspension, or EMCS does not need to be used for the type of movements you make, you do not need an Excise ID number and you do not need to use EMCS.
If you identify any discrepancies on your approval certificate please write to the National Registration Unit (NRU) at the address below with details of the correct information:
National Registration Unit
Portcullis House
India Street
Glasgow
G2 4PZ
The NRU will amend your details on the SEED system and send you an amended approval certificate.
Where an approval to hold, move or receive goods under excise duty suspension is recorded on SEED, a unique 13 digit Excise ID beginning with ‘GB’ is allocated. If you currently use an Excise ID for duty suspended movements and / or if your approval certificate shows an Excise ID, you can check your Excise ID is valid by using the SEED on Europa system, a link to the system is provided below in the section headed ‘SEED-on-Europa’.
If you do not currently use an Excise ID for duty suspended movements and do not have an Excise ID on your approval certificate, or if your Excise ID is not valid on SEED on Europa, please write to the NRU at the address shown above providing the following information:
Where your approval is confirmed the NRU will provide you with an amended approval letter / registration certificate that will include an Excise ID Number. You should receive this number within 15 working days. You will then be able to register and enrol for EMCS through HMRC Online Services using your Excise ID number.
Remember, most businesses trading in duty suspended excise goods after 1 January 2011 must have a valid Excise ID Number and must be registered and enrolled for EMCS through HMRC Online Services. EMCS does not, however, need to be used for intra UK movements of energy products or intra UK movements meeting the criteria for simplified procedures as defined in Part 9 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
Please also remember, if you don’t dispatch or receive excise goods under duty suspension, or EMCS does not need to be used for the type of movements you make, you do not need to register your details on SEED.
We will continue to provide regular updates about SEED.
On 16 October 2006, the European Commission launched a new online SEED service on the Europa website. This facility is called System for the Exchange of Excise Data available on the Europa website (SEED on Europa) and allows traders to verify online:
The system will only confirm whether a specific authorisation exists. 'SEED on Europa' will not verify the name and address of the authorised trader.
You can access this system and find out more information using the link below:
SEED-on-EUROPA (Opens new window)
Traders who need to check any names or addresses should use the existing SEED enquiry system operated by the National Verification Centre (NVC) based in Glasgow.
These enquiries should be submitted by email to NVC Glasgow
Please be aware that it continues to be the responsibility of the warehousekeeper to ensure that the goods are sent to a consignee at appropriate premises, which the fiscal authorities in that Member State has approved to receive such goods. For more information, please see Public Notice 197 which you can access by using the link below:
