Changes to excise authorisations for freight movements
Updated 14 April 2023
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This publication is available at https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/changes-to-excise-authorisations-for-freight-movmements
This guidance focuses on changes to excise authorisations that will apply to businesses making excise freight movements involving Northern Ireland from 11pm on 31 December 2020.
Changes for UK registered consignors, consignees and tax representatives.
Only traders with an ‘XI excise ID’ will be able to start and close movements of excise goods in duty suspension between Northern Ireland and EU member states.
Check moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021 for more information.
If you’re an excise trader based in Northern Ireland you will automatically receive an XI excise ID in the post. If you do not receive an XI excise ID you’ll keep your existing Great Britain (England, Scotland and Wales) excise ID and be able to continue to receive excise duty suspended movements within the whole of the UK but only dispatch movements within Great Britain.
If you’re an existing excise trader and believe you qualify for an XI excise ID but have not received it, you can contact the National Registration Unit to enquire.
Excise duty suspended movements from Great Britain to the EU via Northern Ireland
This section does not apply to excise duty suspended movements from Great Britain to Northern Ireland that are not destined for the EU.
If you move excise goods from Great Britain to the EU via Northern Ireland
You’ll need to make 2 duty suspended movements on the Excise Movement and Control System (EMCS) to move excise goods from Great Britain to the EU, via Northern Ireland. This is set out in moving excise goods as freight under the Northern Ireland Protocol. The second EMCS movement can only be started by traders approved as registered consignors for Northern Ireland.
Registered consignors based in Northern Ireland will be able to use their XI excise ID (which begins XIRC) to begin the duty suspended movement when the goods are imported into Northern Ireland.
Warehousekeepers and registered consignors based in Great Britain who do not operate a Northern Ireland warehouse will no longer be automatically able to begin duty suspended movements from Northern Ireland for goods destined for an EU member state.
If you’re a warehousekeeper or registered consignor based in Great Britain
If you’re a warehousekeeper or registered consignor based in Great Britain and intend to move excise goods in duty suspension from Great Britain to the EU via Northern Ireland you must either:
- appoint an existing Northern Ireland registered consignor (an import agent) to act on your behalf to begin the duty suspended EMCS movement once the goods are released to free circulation in Northern Ireland
- apply to HMRC to amend your existing Great Britain warehousekeeper or registered consignor approval to include approval as a Northern Ireland registered consignor so that you can begin the second EMCS movement.
Find more information on opening EMCS movements.
If you apply to amend your existing approval
If you apply to amend your existing approval to include approval as a Northern Ireland registered consignor, you’ll:
- receive a new ‘XI’ excise ID
- be able to start excise duty suspended movements for goods that enter Northern Ireland destined for EU member states
You can contact the National Registration Unit to enquire and apply to amend your existing approval.