HMRC has published new guidance Moving excise goods from Great Britain to Northern Ireland by parcel dealing with how to send excise goods by parcel, including how to apply the excise duty off-set calculation to any excise goods being sent as a parcel from GB to NI. Separate guidance Make an excise duty off-set calculation sets out the steps business need to follow to make the calculation.
HMRC has published new guidance Moving excise goods from Great Britain to Northern Ireland by parcel dealing with how to send excise goods by parcel, including how to apply the excise duty off-set calculation to any excise goods being sent as a parcel from GB to NI. Separate guidance Make an excise duty off-set calculation sets out the steps business need to follow to make the calculation.