The regulations surrounding HMRC’s customs and excise duties are complicated and constantly evolving, with significant financial penalties for non-compliance.
HMRC’s customs and excise function holds extensive investigative authority concerning all goods entering the UK. These powers include inspecting the accuracy of customs declarations upon the arrival of goods in the UK and conducting post-clearance investigations. These inspections determine whether HMRC believes the correct amount of import duty has been declared and, in turn, the correct import VAT has been accounted for.
In certain circumstances, HMRC may seize the goods until their investigation is complete or on payment of what they consider to be an appropriate deposit. The Rogers & Norton team are recognised leaders in this field, having worked on countless cases involving the seizure of goods by HMRC.
Excise Duty
Excise duty is a legislated indirect tax and is chargeable, in addition to any customs duty which may be due, on the following goods:
- Alcohol
- Tobacco products
- Gambling activities
- Hydrocarbon fuels
These goods may be either of UK origin, received in the UK following an intra EU movement or imported from outside the UK or EU.
Failure to pay excise duty on goods, such as alcohol or tobacco products, may result in potential penalties imposed by HMRC.
We frequently assist clients with assessments, Notices for Security, Anti-Dumping Duty claims, C18s and Declarations.
If you find yourself uncertain about your responsibilities within the excise duty process or have received a penalty from HMRC, it is crucial to seek legal advice at the earliest opportunity. To book an appointment, please contact Peter Hastings, Director and HMRC specialist by emailing ph@rogers-norton.co.uk