Excise Duty

Calculate and manage excise duties when exporting alcohol, tobacco, and fuel products. Our articles explain duty suspension arrangements, warehousing options, and reclaim procedures.

Do You Need an Export License

Most exports don't need a licence, but weapons, military equipment and certain dual-use goods do require one from the UK government.

Excise Duty and Cross Border Trading

How to handle excise duty and taxes when selling tobacco, alcohol and other controlled goods to countries outside the EU.

Excise Duty and International Trading

If you import fuel, alcohol, tobacco or certain other goods into the UK for business, you'll need to handle excise duty payments to HMRC.

Excise Duty and Selling Within the EU

Selling excise goods to other EU countries means no duty at borders, but you'll need proper classification, documentation and records to stay compliant.

Excise Duty and the USA

Excise duty applies to specific goods exported to the USA, and you'll face import duties when products enter American markets depending on product type.

How Excise Warehousing Operates

Excise warehouses let you temporarily suspend tax on stored goods like fuel, tobacco and alcohol, which helps manage your business cashflow.

How to Classify Your Goods for Export

Find the right commodity code for your exports using the Tariff to determine VAT, duty rates, and classification requirements.

How to Defer Excise Duty

Defer your excise duty payments and spread costs monthly while managing your business cashflow more effectively.

How to Use Customs Warehousing

Delay paying customs duty and VAT by storing overseas goods in a UK customs warehouse through HMRC-approved premises.

How to Use Free Zones

Use Free Zones near UK airports and ports to temporarily suspend VAT and customs duties on imported goods while managing your business cash flow.

How to Use Simplified Import VAT Accounting (SIVA)

Defer VAT payments on UK imports by setting up Simplified Import VAT Accounting with HMRC.

Penalties and Fines for Customs and Excise Infringements

Breaking customs or excise rules can result in hefty fines from HMRC, with separate penalty systems depending on the type of infringement your business commits.

The Importance of Understanding the Tariff

Getting your product tariff classification right helps you avoid overpaying customs duty on international shipments.

Using an Agent to Help with VAT and Excise Arrangements

Hiring an agent to handle VAT and excise can take administrative work off your plate, but check their credentials and HMRC approval first.

VAT and Export Trading

How to properly account for VAT when exporting goods to EU and non-EU countries.

Zero Rate VAT and International Trade

How VAT applies to UK imports and exports, and when goods qualify for zero rating.