General excise

Setting up an excise business

Duty paid

Specific requirements apply, where you conduct business in sourcing duty paid excise products in other European Union (EU) Member States.  Further information is available in Public Notice 1880 and in the Further guidance section of this page.

Duty suspended

If you intend to conduct business in duty suspended excise 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 excise products on importation in the course of their business.

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

Authorisation as a registered consignee

A registered consignee may recieve duty suspended excise products from another EU Member State in the course of Business. If you intend to recieve consignments of duty suspended excise priducts, you must be authorised by Revenue as a registered consignee. 

You must account for the excise duties with your Revenue office before the excise products are dispatched to you.  Further information is available about the Consignment of Excisable Products from EU Member States for Commercial Purposes.

Licensing

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

General Revenue issues

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

Next: Producing, processing and storing of excise products