HMRC updates guidance on importing and exporting excise goods post-Brexit
Following the end of the transition period on 31 December 2020, there will be changes to how Great Britain based traders will import/export and declare excise goods like alcohol, tobacco and certain oils.
From 1 January 2021 onwards,
- imports of excise goods from the EU to Great Britain will be treated the same as imports from the rest of the world.
- exports of excise goods from Great Britain to the EU will be treated the same as exports to the rest of the world.
The guidance details guidance under a variety of scenarios such as, how to become a registered consignor, steps to take as a registered excise business, and what to do if goods are dispatched on or before 31 December 2020 but received from 1 January 2021.
HMRC have also specified that there may be different rules in respect of Northern Ireland movements after transition, and that these will be made available on a later date.