HMAG70400 - Importing Excise Goods: types of import declaration

Excise goods imported on a commercial basis must be declared using two types of import declaration:

• Full declaration
• Simplified Declaration Procedure (with the relevant approval)

Please note that excise goods imported on a commercial basis cannot be declared using Entry in Declarants Records (EIDR) at the frontier or by a declaration by conduct.

The declaration that has been submitted will need to be checked to establish whether it is valid for excise goods. The support of a colleague with Customs and International Trade experience may be needed to help provide guidance on customs processes and procedures.