Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representative
Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.
Applies to Northern Ireland
You cannot use this service in Great Britain (England, Scotland and Wales).
Use this form to apply for approval to import excise goods into Northern Ireland, if:
- the goods were bought in an EU member state
- the goods were bought duty-paid
- you’re a tax representative
Find more information on moving excise goods as freight under the Northern Ireland protocol.
When to complete the form
Complete and return this form at least 10 working days before the intended date of dispatch.
What you’ll need
To complete this form, you’ll need your:
- full name
- business name
- business address
- customer name
- customer address
- phone number
- VAT registration number (if you have one)
How to complete the form
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Download and save .
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Open it using the latest free version of Adobe Reader.
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Complete it on-screen.
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Email it to the address on the form. If you cannot email it, print and post it to the address on the form.
The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.
This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Updates to this page
Published 12 February 2023Last updated 18 September 2024 + show all updates
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The form HM4b has been updated.
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Information about what you need to provide when submitting form HM4b has been updated.
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First published.