Registered Excise Dealers and Shippers (REDS) are revenue
traders who are approved and registered by HMRC under CEMA 100G
to:
REDS must account for duty when the goods are received in the
UK.
Although the REDS system is intended for traders importing
duty suspended excise goods, REDS may also import goods for which
the duty has been paid in other Member States. In such cases, the
REDS must guarantee the UK excise duty due before the goods are
imported to the UK. See
HMREDS4000 for further
information.
