HMAG151501 | Excise duty points: excise duty points that apply in Northern Ireland
From HM Revenue & Customs · Holding and Movements Assurance Guidance
Contents16 entries
- HMAG151601Excise duty points: excise goods found to be missing or deficient from a warehouse in Northern Ireland
- HMAG151701Excise duty points: irregular dispatch of excise duty-suspended goods from a warehouse in Northern Ireland to an EU member state
- 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
- HMAG151901Excise duty points: irregular dispatch of excise goods by a registered consignor in Northern Ireland to an EU member state
- 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
- 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
- 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
- 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
- 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
- HMAG152501Excise duty points: irregularity occurring in Northern Ireland during a movement of goods already released for consumption in an EU member state
- HMAG152601Excise duty points: illegal importation of excise goods into Northern Ireland
- 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
- HMAG152801Excise duty points: irregularity occurring in Northern Ireland during a distance selling arrangement to Northern Ireland
- HMAG152901Excise duty points: contravention of a relief from payment of duty in Northern Ireland
- 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
- HMAG153101Excise duty points: irregularities occurring in Northern Ireland under the customs external or internal transit procedure in Northern Ireland