Excise goods are goods on which UK excise duty will be levied. These include:

  • beer, wine, spirits and other alcohol products

  • cigarettes and other tobacco products

  • mineral (hydrocarbon) oils, including heating oils and motor fuels.

Excise goods produced in the UK as well as goods imported into the UK from countries both within and outside the EU are subject to excise duties. Special procedures apply when holding, trading in and moving excise goods whether domestically or internationally.

Excise goods may be sold within the duty suspension regime between registered owners or sold duty paid after release for consumption. There are special rules for the movement of energy products within the UK.

Excise duty is not payable on goods exported outside the territory of the UK to destinations outside the EU. Where excise goods in duty suspension are exported to a destination in another Member State, the EMCS procedures must be followed. Where UK duty paid excise goods are dispatched to a destination in another Member State, the receiving Member State’s excise duty must be paid or accounted for before the goods leave the territory of the UK. Using the UK drawback procedures the UK excise duty may be refunded.

This topic looks at the procedures that relate to the export of excise goods from the UK and the evidence required to avoid being charged excise duties on such sales.

Unlike with other goods, the export of excise items into another Member State is controlled under excise movement rules. The import procedures for excise goods are covered in the Dealing with Excise Imports topic.

The current rates of UK excise duty are available on the HMRC website.

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