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Excise duty

Excise duty is charged on selected goods, i.e. alcohol products, tobacco and fuels whether they are produced in the UK or imported into the UK from another country. Excise duties are based on the quantity of goods, rather than their value, and tend to be charged at very high rates. This means that the movement and use of excise goods is highly regulated and fraught with difficulties.

The EU system of moving excise goods around the European Community generally involves guarantees and requires additional documents. This can be very cumbersome, but there are some simplifications possible in certain circumstances. Most importers of excise goods have to be specifically registered with the customs authority, either as a dealer or shipper, or as a warehouse-keeper.

We have experience in assisting companies that have had problems with the control of excise goods. We can also help set up procedures for the approval of excise duty facilities. Mike Hodge is the customs advisor to the United Kingdom Warehousing Association.