Guidance

Apply for approval to import duty-paid excise goods from EU countries into Northern IrelandIreland, bought in an EU member state, as a Tax Representative

Use form HM4HM4b to request to import excise goods bought duty-paid in an EU member state into Northern Ireland.

Applies to Northern Ireland

You cannot use this service in Great Britain.

Use form HM4HM4b to apply for approval to import duty-paid excise goods from EU countries into Northern Ireland.

Find more information on moving excise goods as freight under the Northern Ireland protocol.

When to complete this form

Complete and return this form at least 1510 working days before the intended date of dispatch for us to deal with your request.

What you will need

To complete this form, you will need your:

  • full name
  • business name
  • business address
  • phonecustomer numbername
  • VATcustomer Registrationaddress
  • phone Number (if you have one)number
  • AlcoholVAT Wholesalerregistration Registration Scheme (AWRS) reference number (if you have one)

You will also need to tell us which scheme you’re using to import the goods and information about the:

  • goods and any relevant reference numbers
  • person supplying the goods
  • transporter for this consignment of goods (if known)

How to complete this form

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  2. Fill in form HM4HM4b.

  3. Print and post it to HMRC, using the postal address shown on the form.

Email HMRC to ask for this form in Welsh (Cymraeg).

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Updates to this page

Published 12 February 2023
Last updated 16 September 2024 + show all updates
  1. Information about what you need to provide when submitting form HM4b has been updated.

  2. First published.

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