HMAG150221 | Excise duty points: what this guidance covers

This guidance covers situations when:

• excise goods are found to be missing or deficient from a warehouse;

• excise goods are unlawfully removed from a warehouse;

• excise goods are unlawfully moved when the movement is started by a registered consignor;

• an irregularity occurs during a movement of excise duty-suspended goods consigned from a warehouse;

• an irregularity occurs during a movement of excise duty-suspended goods started by a registered consignor;

• excise goods are unlawfully imported;

• excise goods are lawfully imported but are not correctly entered into excise duty suspension;

• there is a failure to comply with any condition of a relief from excise duty;

• there is a failure to comply with the simplified procedures;

• there is a failure to comply with the terms and conditions for excise goods in free zones;

• an irregularity occurs during a movement of goods already released for consumption (duty-paid goods) in a Member State;

• excise goods are removed from an export shop;

• an irregularity occurs under the customs transit procedure in Northern Ireland;

• excise goods are held outside of a duty suspension arrangement.

This guidance also discusses when it is appropriate to consider an excise wrongdoing penalty under Schedule 41 of the Finance Act 2008. This is covered in more detail at CH90000 of the Compliance Handbook.