Guidance: Transit Manual Supplement

Updated: The Transit Manual Supplement has been updated to take account of the removal of the T5 procedure’s form and changes to the rail simplified procedure.

Guidance for UK customs and traders on transit procedures. It supplements the European Commission Transit Manual and should be read alongside it.

This guide provides extra information from the UK perspective. It also includes information on Proof of Union Status and the Additional Control Procedures (T5).

Source: HMRC

Form: Excise movements: application to register as a Registered Commercial Importer (HM3)

Updated: A new online form has been added and details under ‘Before you start’ have been updated.

As a Registered Commercial Importer you can import excise goods that have already been duty paid in another EU Member State. You can also account for the UK duty using deferment arrangements.

To complete this form you will need:

  • details of any excise activities you, or any key personnel, have been involved in throughout the last 6 years
  • deferment approval number (DAN)

Deferment arrangements must be in place before you apply for approval as a Registered Commercial Importer. If you intend to use someone else’s, you will need to submit a completed form Authority to use another trader’s deferment approval number for each deferment account you intend to use.

Before you start

If you are using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You may need to give HM Revenue and Customs (HMRC) extra information to support your application.

Apply online

Fill in and submit the form online (you’ll need to log into your tax account). You’ll need to attach your business plan if you aren’t already an established large business with an HMRC Customer Relationship Manager. This should be in JPEG or PDF format, and a maximum of 5MB.

To use a different DAN, you will need to complete an authority to use another trader’s DAN (HM8) and attach it to this form as a JPEG or PDF.

You’ll get a unique reference number when you submit the form online.

You can track the progress of the form online using the same reference number.

Apply by post

Fill in the form on-screen, print it off and send it to us along with any extra information.

If you post the form you can’t track its progress online.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.

Return of Excise duty for Registered Consignees or Registered Commercial Importers (HM2)
Use form HM2 to submit your return of excise duty as a Registered Consignee or Registered Commercial Importer.

Request to import excise goods bought duty-paid in another EU Member State (HM4)
Use form HM4 to apply for approval to import duty-paid excise goods from other EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.

Claim for repayment of Excise Duty (HM6)
Use form HM6 when making a claim for repayment of Excise Duty.

Authority to use another trader’s deferment approval Number (HM8)
Use form HM8 when you need authority to account for Excise Duty by using another trader’s DAN.

Application to register as a tax representative (HM9)
Use form HM9 to apply for approval as a UK tax representative.

Return of Excise Duty for tax representatives (HM10)
Use form HM10 if you’re a UK tax representative that needs to declare the UK duty payable on goods imported under your approval.

Source: HMRC

Collection: Extra-Statutory Concessions

Updated: This collection has been updated to add guidance ‘Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters’.

Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.

Extra-Statutory Concessions for matters formerly administered HM Customs and Excise.

Source: HMRC