Excise Goods

Excise Goods (e.g. beer and tobacco)

• Movement of excise goods into the EU from Great Britain are considered Third Country imports.  
• The EU Excise Movement Control System (EMCS) is no longer available to economic operators based in Great Britain for movements into the EU.  
• Customs formalities must be completed for excisable goods to be imported.  
• Additional excise movement requirements are in place for movements from the Port to your business if moving goods excise duty suspended.  

For more information on moving excise goods, please see the following link: https://www.revenue.ie/en/companies-and-charities/excise-and-licences/general-excise/moving- excise-products.aspx