Published 26 October 2020
Last updated 7 August 2021 + show all updates
Information added on how to claim a repayment if you make a mistake using the duty off-set mechanism and pay more excise duty that is needed.
New ‘Duty Drawback, Duty Stamps and Fiscal Marks’, ‘Changes to excise authorisations for freight movements’, ‘Check for interactions with the customs processes’ and ‘Using the duty off-set mechanism’ guidance have been added. The ‘Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021’ guide has also been updated.