HMAG150901 | Excise duty points: excise goods that are unlawfully imported into Great Britain

The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP).

This section applies when excise goods are unlawfully imported into Great Britain and are not subject to the Dansk ruling. In other words, the business failed to meet their obligations under customs legislation for importing excise goods into Great Britain and this is treated as an irregular importation under regulation 6(1)(d) for excise duty purposes. It does not cover a situation where the excise goods have been lawfully imported into Great Britain.

However, before taking any action regarding the excise duty you are advised to consult officers with international trade experience to confirm the importation was unlawful and establish whether any other import duties are due as well as the excise duty. In some cases, it may be appropriate that the excise duty is notified on a C18 Post Clearance Demand Notice instead of being separately notified on an EX601 excise duty assessment form.

For further guidance on importing excise goods (including the Dansk ruling), please see HMAG70000.

Excise duty point

Where there is a release for consumption under regulation 6(1)(d), an excise duty point arises under regulation 5. The excise duty point is the time the goods are charged with duty at importation.

Person/s liable to pay the duty

The person/s liable to pay the duty when there is a release for consumption under regulation 6(1)(d) are shown in regulation 12.

In the case of an irregular importation, any person involved in the importation is liable to pay the duty under regulation 12(2). This will fall on the person you consider is the main person involved in the irregular importation which could be the importer, the import agent, the haulier and/or the owner of the goods.

Under regulation 12(3), where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty with the person liable under regulation 12(2).

Please note, that the notification procedure in this case is different. Where several parties are liable for payment of the duty under regulations 12(2) and 12(3) they shall be jointly and severally liable for the duty. In this case, only one excise duty assessment should be raised but this should be notified to everyone with a liability to pay the duty. You can find more information at: Liability including joint and several liability: more than one person with primary liability

You should also ensure that you have discussed this with customs policy before sending out an excise duty assessment.