Guidance

Apply for approval to import duty-paid excise goods from EU countries into Northern Ireland

Use form HM4 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 HM4 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 15 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
  • phone number
  • VAT Registration Number (if you have one)
  • Alcohol Wholesaler 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

  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 HM4.

  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