Guidance

Send a return of excise duty for registered consignees or certified consignees in Northern Ireland

Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.

Applies to Northern Ireland

This service is only relevant for goods being delivered from an EU member state into Northern Ireland. You cannot use this service where goods are delivered to a location in Great Britain from an EU member state.

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

When to complete this form

You must send the completed return form within 4 days of the end of the accounting period. This includes ‘Nil’ returns.

What you will need

To complete this form, you will need to tell us the:

  • date the return covers
  • type of duty this return covers
  • amount of duty you are sending this return for

You will also need your:

  • business details
  • excise accounting ID number
  • deferment approval number (DAN)

Deferment arrangements must be in place before you apply for approval as a certified consignee. If you intend to use someone else’s, you’ll need to get authority to use another trader’s deferment approval number for each deferment account you intend to use.

How to complete this form

  1. You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.

  2. Fill in form HM2.

  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.

Published 12 February 2023