Policy paper: Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021

Guidance about using the excise duty offset mechanism for freight movements has been updated.

Information about applying for a voluntary clearance amendment (underpayment) has been added.

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.

First published.