Guidance

Claim for repayment of excise duty in Northern Ireland

Use form HM6 to claim a repayment of excise duty if your goods are being delivered from an EU member state into Northern Ireland.

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.

You can claim a repayment of excise duty if you’ve already told us about the overpayment on your HM2 return form, and it cannot be offset on a future return.

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

What you will need

To complete this form, you will need to tell us what type of trader you are and your:

  • full name
  • address
  • excise accounting ID
  • VAT registration number (if you have one)
  • deferment approval number (DAN)
  • reasons for the claim

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 HM6.

  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