HMAG80100 - Exporting excise goods: Introduction

This guidance applies to excise goods that are being exported from: 

• Great Britain (GB) to any country outside the UK 
• Northern Ireland to any country outside both the UK and the European Union (EU) 

It mainly focuses on goods that are being exported whilst under an excise duty suspension arrangement and are therefore subject to both customs and excise control. Its purpose is to explain the interaction between the different customs and excise procedures. 

This guidance is primarily intended for HMRC assurance officers.