Guidance

Apply for approval to import duty-paid excise goods from EU countries into Northern Ireland, bought in an EU member state, as a Tax Representative

Use form HM4b to request to import excise goods bought duty-paid in an EU member state into Northern Ireland, bought in an EU member state, as a Tax Representative.

Applies to Northern Ireland

You cannot use this service in Great Britain (England, Scotland and Wales).

Use form HM4b 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 10 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
  • customer name
  • customer address
  • phone number
  • VAT registration number (if you have one)

How to complete this form

  1. Get all of your information together before you start. You will fill in this form online and you cannot save your progress.

  2. Fill in form HM4b.

  3. Email it to the address shown on the form.

If you’re unable to email it, you can 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 [email protected] 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.

Updates to this page

Published 12 February 2023
Last updated 18 September 2024 + show all updates
  1. The form HM4b has been updated.

  2. Information about what you need to provide when submitting form HM4b has been updated.

  3. First published.

Sign up for emails or print this page