Exporting excise goods to the EU From 1 January 2021, there will be changes to how you export and declare excise goods – alcohol, tobacco and certain oils. From: Contents Print this page From 1 January 2021, exports of excise goods from Great Britain (England, Wales and Scotland) to the EU will be treated the same as exports to the rest of the world. This includes moving excise goods to a place of export in Great Britain. Exporting excise duty-paid goods From 1 January 2021 you’ll need to submit an electronic customs export declaration. If you’re a business, you may be able to recover the excise duty on the exported goods by claiming excise duty drawback.