HMAG70200 | Importing Excise Goods: dealing with excise irregularities where goods are located at a place of importation (the 'Dansk' ruling)

Where an excise irregularity occurs and is identified at the place of importation, specific attention must be given to the limitations of the ECJ Dansk ruling. This means that where excise goods have not progressed beyond the first customs office (defined as physically leaving the customs approved area of a port or airport), an excise duty point cannot occur under regulation 6(1)(d) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP).(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In this scenario, consideration should be given as to whether an excise civil evasion penalty is due. We would expect a Customs officer to consider any civil evasion penalty for customs duty and import VAT and to also consider whether the goods are liable for forfeiture under customs rules. Further guidance can be found in Civil Evasion Penalties.