Exporting excise goods to the EU
From 1 January 2021, there will be changes to how you export and declare excise goods – alcohol, tobacco and certain oils.
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From 1 January 2021, exports of excise goods from Great Britain (England, Wales and Scotland) to the EU will be treated the same as exports to the rest of the world. This includes moving excise goods to a place of export in Great Britain.
Exporting excise duty-paid goods
From 1 January 2021 you’ll need to submit an electronic customs export declaration. If you’re a business, you may be able to recover the excise duty on the exported goods by claiming excise duty drawback.
Sending goods to the EU through roll on roll off ports or the Channel Tunnel
Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK.
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If you use roll on roll off locations to transport goods out of the UK, you’ll need to submit customs declarations and pay any Customs Duty, excise duty or VAT due.
Exporting from the UK to the EU
To be ready, you’ll need to:
Making a combined safety and security and customs declaration
Receive goods into and remove goods from an excise warehouse (Excise Notice 197) gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
Apply for Designated Export Place approval
Find out how to apply to operate a Designated Export Place (DEP) to clear goods inland at an approved premises before moving goods to an air or sea port.
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A Designated Export Place (
DEP) is a place approved by HMRC, where export consignments can be consolidated and presented to customs inland for clearance. This allows customs checks to be completed on goods before they’re removed to the port or airport for export. Normal processes will still apply at the port or airport including presentation of goods and departure. You’ll find a