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General excise

  1. Overview
  2. Setting up an excise business
  3. Producing, processing and storing of excisable products
  4. Moving excise products
  5. Paying excise duties
  6. Overpayments and repayments
  7. Appeals on excise matters
  8. Relevant legislation

Moving excise products

Duty suspended movements between Ireland and the EU and NI

Movements of duty suspended excisable products between European Union (EU) Member States and Northern Ireland (NI) must only take place between:

  • tax warehousekeepers
  • registered consignors
  • and
  • registered consignees.

Further information on what each of these trader authorisations permit is available in page 2 of this section.

You must account for all duty suspended movements of excisable products between EU Member States and NI on EMCS.

If you are a tax warehousekeeper or registered consignor, you must provide financial security for the duty that is suspended during the movement. Please see the Payment Methods section for further information.

Duty paid movements to Ireland from the EU and NI

All duty paid movements are recorded on EMCS. Please see EMCS Trader Guide for further information.

If you intend to bring duty paid excisable products into Ireland from another EU Member State or from NI, you must:

  • apply to be a Certified Consignee/Temporary Certified Consignee.
  • contact your Control Officer and provide:
    • an invoice for the consignment
    • and
    • the System for the Exchange of Excise Data (SEED) reference number of the consignor.
  • complete an Excise Duty Entry (EDE) quoting the reference number supplied by the control and pay the Excise Duty.
  • complete the Report of Receipt in EMCS.
  • and
  • inform your local Control Officer that the product has been receipted.

Duty paid movements to the EU and NI

All duty paid movements are recorded on EMCS. Please see EMCS Trader Guide for further information.

If you intend to deliver duty paid excisable products from Ireland to another EU Member State or to NI, you must:

  • apply to be a Certified Consignor/Temporary Certified Consignor
  • and
  • contact your Control Officer providing details of the consignment, a sales invoice and the SEED reference of the Consignee.

Excise Duty refund for exports

The consignor is eligible for a refund of the Excise Duty paid.

To apply for a refund you must:

  • ensure that the Consignee has completed the Report of Receipt in EMCS
  • and
  • contact your Control Officer to request a refund providing proof that the Excise Duty has been paid in the Country of Receipt.

Next: Paying excise duties

Published: 23 October 2024 Print this page

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