General excise

Setting up an excise business

Duty paid

Specific requirements apply where you conduct business in sourcing duty paid excisable products in other European Unio (EU) Member States and Northern Ireland. Further information is available in the Movement of Excisable Products Manual and in the further guidance section of this page.

Duty suspended

If you intend to conduct business in duty suspended excisable products, you require Revenue authorisation as a tax warehousekeeper. Further information is available in Public Notice 1890 and in the further guidance section of this page.

Revenue must also approve the premises from which you wish to trade in duty suspended excise products.

Read more about the approval of premises by Revenue.

Authorisation as a registered consignor

A registered consignor is authorised by Revenue to dispatch duty suspended excisable products, which are imported from outside the EU and from outside Northern Ireland, from the place of importation following their release for free circulation in the EU and in Northern Ireland.

Further information is available in the Movement of Excisable Products Manual.;

Authorisation as a registered consignee

A registered consignee is authorised by Revenue to receive duty suspended excisable products from another EU Member State and from Northern Ireland in the course of Business. If you are not authorised by Revenue as a tax warehousekeeper and you intend to recieve consignments of duty suspended excisable products, you must be authorised by Revenue as a registered consignee.

As a registered consignee, you must account for the excise duties with your Revenue office before the excisable products are dispatched to you. Further information is available in the Movement of Excisable Products Manual.

Licensing

You must hold a licence if you wish to trade in certain duty paid or duty suspended excisable products. Further guidance is available in Excise licencing.

General Revenue issues

Further guidance regarding your other possible tax obligations is available in starting and running a business.

Next: Producing, processing and storing of excisable products