Summary

Excise goods are goods on which UK excise duty is chargeable on importation or production in the UK and will be payable at the time the goods are released for consumption in the UK. Release for consumption is defined as when the excise goods are legally or illegally removed from an excise duty suspension arrangement. Excise goods include:

  • beer, wine, spirits and other alcohol products

  • cigarettes and other tobacco products

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

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