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Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
Find out what you need to do to apply for temporary approval if your approval has been rejected or revoked in one of the application schemes.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Find out who the certificates are issued to, how to apply and any restrictions on the use of them.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Find out the process for sending excise goods by parcel from Great Britain to Northern Ireland.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
Apply for approval to own duty-suspended goods in an excise warehouse and find out how to change registration details or ownership.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper, registered owner, duty representative or registered consignor.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
When and how HMRC raises assessments, applies penalties and charges interest.
Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.
Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.
Check the availability and any issues affecting Alcohol and Tobacco Warehousing Declarations (ATWD).
This factsheet gives information about compliance checks and penalties under the Alcohol Wholesaler Registration Scheme.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Use form HM1 to apply to be a part of the Registered Consignee scheme and import duty-suspending goods into Northern Ireland from an EU member state.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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