When can HMRC penalise a person handling excise goods?
A person can become liable to a wrongdoing penalty if they handle goods subject to Excise Duty, and at that time the Excise Duty has not been paid or deferred. Handling goods is defined as: • acquiring the goods • being involved in carrying, removing, depositing or keeping the goods • selling these goods One example is buying cigarettes abroad and selling them in the UK. Cigarettes can only be brought into the UK, without paying UK excise duty, if they are for your own use.
