Guidance
Paying additional excise duty for goods moving to Northern Ireland
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
When you should submit a return
You should only complete this return if both of the following apply:
- you’ve moved duty paid excise goods from Great Britain or the Isle of Man to Northern Ireland
- after applying the excise duty offset mechanism you have additional duty to pay
Before you start
You’ll need:
- your business name and address
- your VAT registration or EORI number, if registered
- the reporting period
- the type of goods moved to Northern Ireland
- the alcohol by volume (ABV), if moving alcohol products
- the amount of additional duty you owe for each product
When to pay
You’ll get a payment reference and details on how to pay when you submit your return. You must pay any additional duty owed within 24 hours.
Submit your return
You’ll need to sign in with your Government Gateway user ID and password. If you do not have a user ID, you can create one when you first try to sign in.
You’ll get a 12 character reference when you submit your return. You can save your progress and come back to it later.
Email HMRC to ask for the form in Welsh.
Updates to this page
Published 13 September 2023