The 8th newsletter of the European Excise Association (EEA). 4 Eyes Ltd is the member for services in the UK and Ireland.

Compulsory ERP reporting is now live. Is your business prepared?

The UK changed its excise duty regime for oils in 2022. Eligibility of oils for reduced excise duty rates was restricted and biofuels were brought within the scope of excise tax. Most oils for most purposes are eligible for duty relief under the Tied Oils Scheme which requires prior authorisation from HMRC.

Important case on Inward Processing

New UK tariff suspensions enter force today.

7 weeks to prepare for new import controls.

VAT registration threshold to increase to £90,000

Traders will need to use their XI number for all imports.

A new digital system to manage Union goods.

New import controls begin on 31 January 2024. Is your business ready?

On January 17 the Department for Business and Trade published a “summary of “EU guidance” on the EU CBAM as it impacts the UK.

HMRC are raising record fines for failures in customs compliance.

2 weeks to go until the introduction of new import controls.

HMRC have clarified that electric car charging is VAT standard rated.

The Upper Tribunal has upheld the decision of the First Tier Tribunal that the United Grand Lodge of England did not meet the conditions to exempt its supplies from VAT.

It may be possible to recover UK excise duty on returned goods but the process is not straightforward and is time limited and subject to minimum limits.

January changes to customs procedures for goods moving from the island of Ireland to GB.

UK Carbon Border Adjustment Mechanism announced for 2027