8 October 2019
This guidance was withdrawn on 31 January 2020. EU rules continue to apply to the movement of goods and trade between 1 February and 31 December 2020, while the UK and EU negotiate new arrangements. For current information, read a step-by-step guide to exporting.
How to export excise goods from Northern Ireland to Ireland in a no-deal Brexit
HMRC have released guidance on exporting excise goods from Northern Ireland to Ireland if there is a no-deal Brexit.
Goods dispatched before Brexit
HMRC will continue to treat most excise goods travelling under a recognised excise scheme under the procedures that apply when the goods are dispatched if you dispatch them from Northern Ireland before Brexit and they are received in Ireland after Brexit.
The procedures will apply until the goods arrive at their delivery address.
You must have evidence that they were dispatched before Brexit, which could be the:
- electronic administrative document for excise duty suspended goods
- HM4 or Simplified Accompanying Administrative Document for excise duty paid goods
If you do not have any evidence then the movement will be treated in the same way as if it started after the UK left the EU, and new export procedures will apply.
Excise Duty suspended goods
The Excise Movement and Control System (EMCS) will not process receipts for goods dispatched from Northern Ireland before Brexit and received in Ireland after Brexit.
The movement will stay open on EMCS and you will need to give HMRC alternative proof of receipt to close the movement.
Read Excise Notice 197 to find out more information.
Excise Duty paid goods
If you dispatch goods to Ireland and do not receive an endorsed copy of the Simplified Accompanying Administrative Document from the business in Ireland you will need to give HRMC alternative proof of receipt, such as commercial documentation to claim drawback.
Read Excise Notice 207 to find out more information.
How to export after Brexit
You must make an export declaration using the Customs Handling of Import and Export Freight (CHIEF) system for any movement of excise goods from Northern Ireland to Ireland after the UK leaves the EU.
You will no longer be able to use EMCS to move goods into Ireland.
Moving Excise Duty suspended goods within Northern Ireland
You must still use EMCS to move Excise Duty suspended goods within Northern Ireland (for example, from a warehouse to the place of export).
Excise Duty drawback
You may be able to reclaim the Excise Duty paid on goods exported from Northern Ireland using the Excise Duty drawback system.
If you submit the EX75 Notice of Intention to claim drawback before Brexit, but submit the drawback claim after that date the new rules about evidence of export will apply.
Find out more about Excise Duty drawback in Excise Notice 207.
If you have problems making declarations between Northern Ireland and Ireland you should either:
- contact your Customer Compliance Manager if you’re a large business
- email HMRC: firstname.lastname@example.org
For information on importing from Ireland, see Brexit: Moving excise goods from Ireland to Northern Ireland