Form

Excise movements: return of excise duty for tax representatives (HM10)

Tell HMRC if you're a UK tax representative who needs to declare the UK duty payable on goods imported under your approval.

• From: HM Revenue & Customs
• Published: 2 July 2014
• Last updated: 31 December 2020 — See all updates

Documents

Declare the UK duty payable using the postal form (HM10)

Ref: HM10

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs/1.0/HM10&template=HM10.xdp

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https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

From 1 January 2021 this service will only be relevant available in Northern Ireland.

You cannot use this service in Great Britain.

Find more information on:

• importing excise goods to the UK from the EU from 1 January 2021
• moving excise goods as freight under the Northern Ireland protocol from 1 January 2021

Use the form to account for the UK excise duty on distance sales on behalf of vendors in an EU member state.

Before you start using the postal form

If you are using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Email HMRC to ask for this form in Welsh (Cymraeg).

Find out how accessible our forms are.

Related forms and guidance

Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.

Return of Excise Duty for Registered Consignees or Registered Commercial Importers (HM2)
Use form HM2 to submit your return of Excise Duty as a Registered Consignee or Registered Commercial Importer.

Application to register as a Registered Commercial Importer (HM3)
Use form HM3 to apply for approval as a Registered Commercial Importer.

Request to import excise goods bought duty-paid in an EU member state (HM4)
Use form HM4 to apply for approval to Import Duty-paid excise goods from EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.

Claim for repayment of Excise Duty (HM6)
Use form HM6 when making a claim for repayment of Excise Duty.

Authority to use another trader’s Deferment Approval Number (HM8)
Use form HM8 when you need authority to account for Excise Duty by using another trader’s Deferment Approval Number (DAN)

Application to register as a tax representative (HM9)
Use form HM9 to apply for approval as a UK tax representative.

Published 2 July 2014
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 31 May 2016

   An online forms service is now available.

3. 2 July 2014

   First published.