A document has, however, been introduced to accompany excise goods moving between registered businesses.

Additional controls exist for warehouses used to store excise goods.

Notice 50 explains that excise goods in the warehouse may be duty-suspended.

Under certain conditions, we will allow you to store different classes of excise goods on a single approved site.

The person carrying out the first transportation of excise goods in a duty-suspended movement.

We have provided examples of how to calculate the duty for excise goods in Annex 2.

However, please note that excise goods may not be transferred outside the UK.

This could be used to accompany duty-suspended movements of excise goods prior to 1 January 2011.

All other excise goods must be imported using full frontier procedures.

These rules are different if you're bringing in excise goods for commercial use.