HMRC have updated/published the following guidance:
- Import alcohol into the UK – “You can use the Certified Consignee Scheme and the Temporary Certified Consignee Scheme to import duty-paid alcohol into Northern Ireland” has been added;
- Receiving, storing and moving excise goods – “You can now use the Temporary Certified Consignee Scheme and the Certified Consignee Scheme to import duty-paid excise goods into Northern Ireland from the EU” has been added;
- Apply for approval to be part of the Registered Consignee scheme in Northern Ireland – this is new guidance;
- Get authority to use another trader’s deferment approval number in Northern Ireland – this is new guidance;
- Claim for repayment of excise duty in Northern Ireland – this is new guidance;
- Apply for approval to import duty-paid excise goods from EU countries into Northern Ireland – this is new guidance;
- Apply for approval as a certified trader in Northern Ireland – this is new guidance;
- Send a return of excise duty for registered consignees or certified consignees in Northern Ireland – this is new guidance;
- Apply for approval to be part of the Registered Consignee scheme in Northern Ireland – this is new guidance;
- Import tobacco products into the UK – “If you import duty-paid tobacco in Northern Ireland from the EU, you’re now required to register for the certified trader scheme”;
- Tell HMRC about business partners when registering for an Excise scheme – this is new guidance; and
- Apply for approval to be a tax representative in Northern Ireland – this is new guidance.
HMRC have also opened a consultation Draft regulations: Alcoholic Products (Excise Duty) Regulations.