Hm4 Form – Fill Out and Use This PDF

You should use this form if you wish to commercially import excise goods which are bought duty-paid in another EU Member State.

You are legally required to notify HM Revenue & Customs (HMRC) about the import before the consignment is dispatched. When submitting this form, you must also provide HMRC with payment of the UK Excise Duty that is due, unless you are authorised to use deferment arrangements.

Please use a separate form for each consignment that you wish to receive.

Request to import duty-paid excise goods bought in another EU Member State

When to submit your request

Please allow at least 15 working days before the intended date of dispatch for us to deal with your request.

You can avoid a financial penalty by applying for approval and registration at the correct time. You have the right to appeal if we impose such a penalty.

The goods should not be dispatched until this form has been returned to you with the HMRC authorisation number.

About you

Your full name

Your business name

Business address in the UK This must be the place at which you will receive goods. For Registered Commercial Importers and Tax Representatives, this may be different to your registered place of business

Postcode

Contact phone number

Is your business registered for VAT in the UK?

No

Yes

If ‘Yes’, enter the VAT Registration Number

If ‘No’, ensure that you calculate the VAT payable on goods correctly and pay it to HMRC using this form.

Import scheme

Enter ‘X‘ to tell us which scheme you are using to import

the goods and give the details requested.

The standard scheme as an unregistered

Commercial Importer

You will need to enclose payment of the

UK Excise Duty due.

The Registered Commercial Importer scheme

Enter your Excise ID number below.

You must account for the UK Excise Duty payable using a deferment account.

The Tax Representative scheme

Enter your Excise ID number below.

You must account for the UK Excise Duty payable using your deferment account.

If you are a Registered Commercial Importer or Tax Representative enter your Excise Accounting ID number. This is on your certificate of registration

About the person supplying the goods

Business name

Business address (outside the uk)

Country

About the transporter

Name of transporter

Vehicle/trailer registration number

UK VAT Registration Number

Address

Schedule of goods

Column 1 – Enter the relevant three-digit tax type for each category of goods as shown in Volume 1, Part 12 of the UK Tariff.

Column 2 – Enter the type of goods, for example, whisky, still wine or cigarettes.

Column 5 – Show the quantity (to two decimal places) in the units required to calculate the duty and include the unit of measure. For example, duty on wine is calculated using hectolitres, therefore 125 litres should be converted into hectolitres and written as 1.25 hl.

Column 6 – Enter the current rate of UK Excise Duty for each type of tax, as shown in Volume 1, Part 12 of the UK Tariff.

Column 7 – To help you calculate the duty correctly, see Annex 2 of Notice 204B Commercial Importers and Tax Representatives – EU trade in duty-paid excise goods.

Intended date of dispatch DD MM YYYY

Intended date of arrival in UK DD MM YYYY

Intended date of arrival at business address

Total duty

DD MM YYYY

HMRC use

£

£

/

/

Line number

Quantity difference

Duty difference

Excess/shortage

Explanation for discrepancy

Value of the goods for VAT purposes

£ •

Amount of VAT payable

£ •

HMRC use

Date DD MM YYYY

£ •

Declaration

I declare that:

•the details shown on this form represent the total quantity of excise goods I will import into the UK. These goods are for business purposes.

•I understand that if any information on this document does not match the goods imported, then the goods may be detained until Customs are satisfied that the goods imported are those declared, and on which the UK duty has been secured.

I also confirm that, if relevant:

•the retail containers of alcoholic liquor to which the duty stamps that I am ordering are to be affixed are not already stamped, and will not be stamped before I receive them

•if, for any reason, these duty stamps are not affixed to the retail containers for which they are intended, I will return them without delay

•I understand that if my order for duty stamps is untrue in any material particular, I will have committed a criminal offence and may be prosecuted.

Enter X to confirm that you have enclosed a payment with this form

Name Use capital letters

Signature

Date DD MM YYYY

Status For example, director, partner, proprietor

Any changes?

If any of the information given on this form changes, notify the Duty Paid Movements team immediately.

What happens next?

We will endorse this form by adding the HMRC authorisation number and return it to you. The number is unique and should accompany the consignment to prevent undue delay if it is stopped on arrival in the UK.

On receipt of the goods, note any discrepancies and, if you are not registered for UK VAT, calculate and record the VAT payable on this form. You should return the form, together with any payment due, to the Duty Paid Movements team.

Further information

Notice 204B which is available from www.hmrc.gov.uk explains how to correctly import commercial excise goods (which were duty-paid in the EU) into the UK.

Send this completed form to:

HMRC Duty Paid Movements Team

St Mungo’s Road

Cumbernauld

Glasgow

G70 5WY

HMRC use only

HMRC Authorisation number

Method of payment		Cost Centre

Date received