HMAG152501 - Excise duty points: irregularity occurring in Northern Ireland during a movement of goods already released for consumption in an EU member state
Source: gov.uk (2025-05-30)


The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (as amended) in force immediately before 11pm on 31 December 2020 as modified and applied in relation to excise goods in Northern Ireland by Part 1 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (as amended) (commonly known as NI HMDP)).

This section applies when an irregularity occurs or is detected in Northern Ireland during a movement of excise goods that have already been released for consumption in an EU Member State.

It applies to a genuine movement of excise goods that have already been released for consumption in an EU Member State and an irregularity occurs or is detected in Northern Ireland. It also applies to movements which, on face value, purport to be genuine commercial movements but are just a sophisticated smuggle. For example, where the information provided on the accompanying document (eAD or eSAD) is false or inaccurate.

Finally, it applies when private individuals bring goods already released for consumption in an EU Member State back into Northern Ireland that are deemed to be held for a commercial purpose without complying with the ‘duty paid’ movement requirements in Part 4A.

Where an irregularity occurs or is detected in Northern Ireland during a movement of goods that have already been released for consumption in an EU Member State and the goods are deemed to be held for a commercial purpose in Northern Ireland, an excise duty point arises under regulation 84.

In some cases, you will be able to identify an irregularity due to the absence of the appropriate accompanying documentation or when the excise goods are diverted on their way to their intended destination. In others, an irregularity is deemed to have occurred when there is non-compliance with the registration requirements set out in Part 4A (NI registered consignee), the requirement in regulation 63B that goods are dispatched by a certified consignor, any requirement under Parts 9C (imports of goods after release for consumption) and any registration requirement under Part 12 (distance sales of excise goods from an EU Member State).

NB. Please note that regulation 13 NI HMDP (as it was prior to 13 February 2023) will only apply in cases where excise goods released for consumption in an EU Member State were unlawfully brought into Northern Ireland for a commercial purpose prior to that date.

Excise duty point

Where there is an excise duty point under regulation 84, the time of the duty point is when the irregularity occurs in Northern Ireland, or where it is not possible to establish when the irregularity occurred, the time when it was detected. Where it is not possible to establish whether the irregularity occurred in Northern Ireland or an EU Member State, it shall be deemed to have occurred in Northern Ireland at the time of the detection.

Where there is non-compliance with the requirements set out in regulation 85A(3), an irregularity is deemed to have occurred.

Person/s liable to pay the duty

The person/s liable to pay the duty when there is an irregularity during a movement of goods already released for consumption in an EU Member State are shown in regulation 17.

Under regulation 17(2)(a), where a guarantee is required the person/s liable to pay the duty is the person who provided the movement guarantee.

Any other person participating in the irregularity is jointly and severally liable to pay the duty under regulation 17(3).

In a case where no guarantee was provided, the person/s liable to pay the duty under regulation 17(4) will be the person who participated in the irregularity. This will normally be the case when the excise goods have been smuggled into Northern Ireland or are brought back into Northern Ireland by private individuals and are deemed to be for a commercial purpose.

Under regulation 17(4)(ii), where more than one person participated in the irregularity, they are jointly and severally liable to pay the duty. This means that you can hold more than one person liable to pay the duty providing that you can demonstrate how each person participated in the irregularity which could be particularly useful in cases where the goods have been smuggled into Northern Ireland or when large consignments of excise goods are diverted in Northern Ireland. In this situation, you need only to make one assessment which should then be notified to all of those considered to be jointly and severally liable to pay the duty.

Circumstances when excise duty is not due

Where an excise duty point is deemed to have occurred in Northern Ireland and, within 3 years of the start of the movement, we ascertain that the irregularity actually occurred in an EU Member State and the duty has been paid or is not due in that EU Member State, this means that excise duty is no longer due in Northern Ireland (regulation 85 refers).

If the excise goods are lost or destroyed during the movement and HMRC are satisfied that the goods have been irretrievably lost or destroyed (for example, due to an accident, the nature of the goods, or some other unforeseeable event) then there is no excise duty point and no excise duty is due on those goods. This is by virtue of regulation 21 or 21A of NI HMDP.

However, if the excise goods are stolen during the movement, excise duty is due on those goods.