There are two main import scenarios for excise goods – first is to make a normal import declaration and pay the excise duties on arrival to the UK.
The second, used by regular importers of excise products, is to clear the goods into free circulation with excise duties suspended to an approved excise facility.
Import of excise goods with immediate payment of excise duties
Excise duties can be paid to HMRC through a deferment account, cash account or we can facilitate payment on your behalf, along with any other taxes payable on arrival.
In order to calculate excise duties for alcohol correctly we require information on the ABV and net litres of product.
Excise duties are reviewed annually by the UK Government and can change at short notice.
Excise Suspended Movements in EMCS
We are an HMRC approved Registered Consignor for alcohol and oil products, allowing us to raise an ARC in EMCS to an approved excise premises, alongside the required customs import declaration to free circulation.
Our team are trained in raising these declarations and do so for a number of clients importing alcohol.
Excise Goods to Customs Warehousing
It is also possible to clear excise goods into a customs warehouse, however upon removal to free circulation all taxes are then payable, which makes this a less popular scenario.
Please note all importers of goods subject to excise goods must first undergo our due diligence checks and enhanced onboarding process, which is required by HMRC in the UK.
Suspended Excise Movements
Excise suspension movements are managed in a separate system called EMCS. As a registered consignor, Avocet Clearance raise and discharge EMCS suspended import or export movements between the UK port and the approved inland premises.
Contact us to understand how we can support your business and maintain your compliance in this complex area.
Excise Paid Movements
For excise traders who want to pay excise duty on arrival into the UK, we have an express clearance service for these products, to calculate the excise tax and then arrange payment to HMRC on your behalf, ensuring the goods are cleared before they arrive into the UK.
