SolvedCH91550 | Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Handling goods subject to unpaid excise duty
From HM Revenue & Customs · Compliance Handbook
Excise duty must be paid on goods at the excise duty point unless the duty has been deferred.
A penalty is payable by a person if
the person handles goods that are subject to excise duty, and
at the time the person handles the goods the excise duty has not been paid or deferred.
Handling goods means
acquiring possession of them
being involved in the carrying, removing, depositing or keeping of them, or
otherwise dealing with them.
A person is not liable to a penalty if they have a reasonable excuse, see CH92000, for non-deliberately handling the goods with unpaid excise duty.
For examples see CH91600.