Excise implications of trade with third countries, including Great Britain (GB)


The United Kingdom (Great Britain (GB) and Northern Ireland (NI)) is formally no longer a Member State of the European Union (EU).

The rules of trade with a non-EU country apply when you trade with GB.

There is no change to procedures for direct intra-EU movements or movements from NI of duty suspended excisable products. The Revised Protocol on Ireland and Northern Ireland makes provision for this.

Since 1 January 2021, duty suspended excisable products travelling to and from GB are  treated as 3rd country goods entering and leaving the State. The Excise Movement Control System (EMCS) is no longer available for such movements.

For imports, an Import Declaration is required and for exports, an export declaration, to clear through Customs.

Revenue plans to deploy the internal movement functionality of EMCS for movements of duty suspended excise products:

  • from ports of import to tax warehouses
  • and
  • from tax warehouses to ports of export

in 2022. However, that internal movement functionality is not currently available.

Revenue is implementing an interim ‘Trader Notification’ process for imports from and exports to all 3rd countries of duty suspended excise products.

We will use this until the internal movement functionality of EMCS becomes available.

Revenue has sent details of this interim solution to relevant traders.

Next: Imports of duty suspended excisable products