Guidance

Apply to be a duty representative

Use the online service or the postal form to apply to register as an excise duty representative or a Freeport duty representative for excise goods.

• From: HM Revenue & Customs
• Published: 31 March 2022
• Last updated: 30 January 2023 — See all updates

Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

Who can apply

To be a duty representative you must have a business or other fixed establishment in the UK. You can only represent non-UK based owners.

What you will need

You will need:

• the business details of non-UK entities
• the name of the excise warehouses or Freeport excise warehouses you are using
• the warehouse approval number or Freeport excise business approval number
• an authorised warehousekeeper registration number or an authorised Freeport excise business registration number

Apply to be a duty representative

Apply online

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

You’ll get a unique reference number when you submit the form online. Include this number with any extra information you send by post.

You can track the progress of the form online using the same reference number.

Apply by post

To apply by post fill in the form on-screen, print it off and send it to us along with any extra information. If you post the form you cannot track its progress online.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

If you’re in a partnership you must also complete form EXCISE102.

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

Apply to be a Freeport duty representative

To apply to be a Freeport duty representative by post fill in the form on-screen, print it off and send it to us along with any extra information.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

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

Published 31 March 2022
Last updated 30 January 2023 + show all updates

1. 30 January 2023

   Updated to say where we refer to a ‘Freeport’, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

2. 31 March 2022

   First published.