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
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.