General excise

Moving excise products

Duty paid

If you intend to bring in duty paid excisable products into Ireland from another European Union (EU) Member State or from Northern Ireland, you must:

  • notify your Revenue office in advance
  • and
  • pay the excise duty that is due on the excisable products at your Revenue office before they are dispatched to you.

Revenue will give you a receipt for the excise duty paid.

The EEDS Trader Guide provides information on Excise Duty Entry payments. Information on what must accompany the excisable products while on their way to you is available in the Movement of Excisable Products Manual

Duty suspended (EU)

Movement of duty suspended excisable products between EU Member States including Northern Ireland must only take place between:

  • tax warehousekeepers - who can dispatch or receive duty suspended excisable products.
  • registered consignors - who can dispatch excisable products under a duty suspension arrangement from a place of importation upon their release for free circulation in the EU.
  • registered consignees - who can only receive duty suspended excisable products but only if they are coming from another Member State.

You must account for all duty suspended movements of excisable products between EU Member States, including Northern Ireland, on the Excise Movement and Control System (EMCS). EMCS is an EU wide computerised system used for recording movements of duty-suspended excisable products between Member States including Northern Ireland. The EMCS section has further information. 

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

Duty suspension (Non-EU)

As a tax warehousekeeper, you may move excisable products imported from a non-EU third country to your tax warehouse from the port under duty suspension. However, the movement must be initiated at the port by a registered consignor. Registered consignors are authorised by Revenue to dispatch excisable products from a place of importation into the EU to:

  • a tax warehouse in Ireland
  • and
  • to a tax warehouse or registered consignee in another EU Member State or Northern Ireland. 

A tax warehousekeeper can apply to Revenue to be additionally authorised to act as a registered consignor.

There are customs obligations for excisable products that you import, export or transit involving a non-EU Member State (third country). Further information is available at Customs traders and agents.

Next: Paying excise duties