duty-paid goods

It also sets out your rights and obligations as an importer of duty-paid goods.

If you wish to import duty-paid goods, then you must follow one of the schemes set out in this notice.

So it's nearly always cheaper to buy in the airport before you come home or to buy duty-paid goods in a local store.

You must use one of the schemes for importing commercial duty-paid goods into the UK, as detailed in this notice.

You cannot affix duty stamps to duty-paid goods on retail premises except in certain limited circumstances described at paragraphs 9.1 and 9.3.

A trader who is authorised to receive duty-paid goods from other Member States and account for the duty using duty deferment arrangements.

Simplified Administrative Accompanying Document for duty-paid goods moving between EU Member States.

If you are sending UK duty-paid goods to the IOM, they should already bear a UK duty stamp.

Your system must make sure that duty-paid goods cannot revert to duty-suspended status and that duty-suspended goods cannot be shown as duty-paid without prior payment of duty.

Such goods are referred to throughout this notice as duty-paid goods, and are normally available for purchase from cash and carries, supermarkets and wholesalers in the Member State of dispatch.

Commercial Importers (including Registered Commercial Importers) of duty-paid goods have a further 14 days after importation to affix the stamps, subject to conditions laid out later in this section.

Anyone approved as either a Registered Commercial Importer or a Tax Representative in the UK can use deferment arrangements to account for the UK duty on duty-paid goods they receive.

If you wish to import fuel that has been released for consumption in another EU country (and is therefore classed as duty-paid goods) into the UK on a commercial basis, you can either:

The proposal provides clarification on this issue and also enhances the possibilities for citizens to purchase duty-paid goods in the Member States of their choice, without having to declare those goods and pay duty on them in their own Member State.

You must use HMRC's electronic Excise Movement and Control System (EMCS) to provide an electronic Administrative Accompanying Document (e-AAD) for duty-paid goods moving within the UK and EU.

Additionally, if you wish to sell duty-paid goods from another EU Member State to private individuals in the UK (known as distance selling), for example, via the Internet, you must appoint a UK Tax Representative to account for the UK duty.