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Official guidance
Holding and Movements Assurance Guidance

HMAG151501 · Excise duty points: excise duty points that apply in Northern Ireland

  • HMAG151601 · Excise duty points: excise goods found to be missing or deficient from a warehouse in Northern Ireland
  • HMAG151701 · Excise duty points: irregular dispatch of excise duty-suspended goods from a warehouse in Northern Ireland to an EU member state
  • HMAG151801 · Excise duty points: irregular dispatch of excise goods from a warehouse in Northern Ireland where the movement is taking place wholly within the United Kingdom
  • HMAG151901 · Excise duty points: irregular dispatch of excise goods by a registered consignor in Northern Ireland to an EU member state
  • HMAG152001 · Excise duty points: irregular dispatch of excise goods by a registered consignor in Northern Ireland where the movement takes place wholly within the United Kingdom
  • HMAG152101 · Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement consigned from a warehouse and taking place wholly within the United Kingdom
  • HMAG152201 · Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement between a warehouse in Northern Ireland and an EU member state or between a warehouse in an EU member state and Northern Ireland
  • HMAG152301 · Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement started by a registered consignor in Northern Ireland and taking place wholly within the United Kingdom
  • HMAG152401 · Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement started by a registered consignor in Northern Ireland to an EU member state
  • HMAG152501 · Excise duty points: irregularity occurring in Northern Ireland during a movement of goods already released for consumption in an EU member state
  • HMAG152601 · Excise duty points: illegal importation of excise goods into Northern Ireland
  • HMAG152701 · Excise duty points: excise goods lawfully imported into Northern Ireland but an excise duty-suspended movement is not started by a registered consignor in Northern Ireland
  • HMAG152801 · Excise duty points: irregularity occurring in Northern Ireland during a distance selling arrangement to Northern Ireland
  • HMAG152901 · Excise duty points: contravention of a relief from payment of duty in Northern Ireland
  • HMAG153001 · Excise duty points: supply of excise duty-suspended goods from an export shop in Northern Ireland to a passenger travelling to a destination outside both the UK and EU
  • HMAG153101 · Excise duty points: irregularities occurring in Northern Ireland under the customs external or internal transit procedure in Northern Ireland
  1. Excise duty points guidance: contents
  2. Excise duty points: excise duty points that apply in Northern Ireland

HMAG151501 | Excise duty points: excise duty points that apply in Northern Ireland

From HM Revenue & Customs · Holding and Movements Assurance Guidance

Contents16 entries

  1. HMAG151601Excise duty points: excise goods found to be missing or deficient from a warehouse in Northern Ireland
  2. HMAG151701Excise duty points: irregular dispatch of excise duty-suspended goods from a warehouse in Northern Ireland to an EU member state
  3. HMAG151801Excise duty points: irregular dispatch of excise goods from a warehouse in Northern Ireland where the movement is taking place wholly within the United Kingdom
  4. HMAG151901Excise duty points: irregular dispatch of excise goods by a registered consignor in Northern Ireland to an EU member state
  5. HMAG152001Excise duty points: irregular dispatch of excise goods by a registered consignor in Northern Ireland where the movement takes place wholly within the United Kingdom
  6. HMAG152101Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement consigned from a warehouse and taking place wholly within the United Kingdom
  7. HMAG152201Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement between a warehouse in Northern Ireland and an EU member state or between a warehouse in an EU member state and Northern Ireland
  8. HMAG152301Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement started by a registered consignor in Northern Ireland and taking place wholly within the United Kingdom
  9. HMAG152401Excise duty points: irregularity occurring in Northern Ireland during an excise duty-suspended movement started by a registered consignor in Northern Ireland to an EU member state
  10. HMAG152501Excise duty points: irregularity occurring in Northern Ireland during a movement of goods already released for consumption in an EU member state
  11. HMAG152601Excise duty points: illegal importation of excise goods into Northern Ireland
  12. HMAG152701Excise duty points: excise goods lawfully imported into Northern Ireland but an excise duty-suspended movement is not started by a registered consignor in Northern Ireland
  13. HMAG152801Excise duty points: irregularity occurring in Northern Ireland during a distance selling arrangement to Northern Ireland
  14. HMAG152901Excise duty points: contravention of a relief from payment of duty in Northern Ireland
  15. HMAG153001Excise duty points: supply of excise duty-suspended goods from an export shop in Northern Ireland to a passenger travelling to a destination outside both the UK and EU
  16. HMAG153101Excise duty points: irregularities occurring in Northern Ireland under the customs external or internal transit procedure in Northern Ireland
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