HMAG70500 - Importing Excise Goods: excise duty point

Goods being imported into the territory of GB are subject to an excise duty point under regulation 6(1)(d) of the HMDP Regulations 2010.

6.—(1) Excise goods are released for consumption in the United Kingdom at the time when the goods—

(d) are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.

(2) In paragraph (1)(d) “importation” means—

(a) the entry into the United Kingdom of excise goods, unless the goods upon their entry into the United Kingdom are immediately placed under a customs suspensive procedure or arrangement;

(ab) the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;

(b) the release in the United Kingdom of excise goods from a customs suspensive procedure or arrangement]

An excise duty point will therefore occur when goods enter GB, unless:

  • the goods are declared to a customs special procedure or whilst they remain in Temporary Storage; or
  • the goods are declared to free circulation and excise duty suspension.

When excise goods are released from a customs special procedure or declared out of Temporary Storage (and physically removed), an excise duty point will occur if the goods are not subsequently declared to another customs special procedure or to excise duty suspension.

When determining whether an excise duty point has occurred on importation, the following should be considered:

  • entry into GB means the time the goods arrive into the territory of GB
  • the requirement to ‘immediately’ place the goods under a customs suspension arrangement should allow for the usual freight-handling times as well as the time allowed for the importer to make the relevant declaration under customs rules (for example, goods can remain in Temporary Storage for 90 days before an import declaration needs to be made; therefore, action cannot be taken when the freight is unloaded for entry into Temporary Storage).
  • the requirement to ‘immediately’ place the goods under an excise duty suspension arrangement should allow a reasonable amount of time for the Registered Consignor to make the relevant entry on EMCS.

Any decision taken regarding an excise duty point must be reasonable and any exceptional circumstances must be taken into account.