Moving controlled goods and excise goods

Certain goods such as tobacco or alcohol (excise goods) are subject to specific requirements. Moreover, controlled goods will not be eligible for the deferments that form part of the UK's staged approach on imports in 2021.  


Importing excise goods from the EU: guidance available here  

Exporting excise goods to the EU: guidance available here  

Exporting controlled goods: guidance available here  

Importing controlled goods: guidance available here  


The full list of controlled goods is available in Annex C of the Border Operating Model