HMAG70100 - Importing Excise Goods: introduction

This guidance applies to excise goods being imported into Great Britain (GB) from any country outside the United Kingdom (UK).

This guidance is not intended for use by HMRC customers, who should continue to refer to HMRC Public Notices and GOV.UK guidance.

It is targeted at HMRC assurance staff dealing with irregularities identified inland (for example, where excise goods are found inland that have entered GB and the correct import process has not been followed). It is not designed for goods intercepted at port where Border Force has responsibility for taking any appropriate action.

It is recommended that Excise officers dealing with cases involving the importation of excise goods should consult with officers who have experience of Customs and International Trade. Where an excise irregularity occurs at import, we will need to consider whether there’s been a customs irregularity that occurred beforehand. If so, HMRC may need to take action to collect any customs duties and import VAT as well as collecting the excise duty. Consideration should also be given as to whether there are any customs and/or excise penalties due. We would expect a Customs officer to take the appropriate action with regard to issuing an assessment/penalty for any customs duty and import VAT due.