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All imported goods attract excise duty. In normal circumstances the money due is paid to Customs and Excise staff at the time that the goods are entering the UK. By paying for a VAT/Excise Bond you are providing a sureity that the amounts due will be paid. This allows your goods to enter the country more efficiently without you needing to pay on each occasion.
Anyone importing goods on a regular basis will benefit from reduced paperwork and quicker transit of their goods through the UK entry formalities.
The VAT/Excise Bond provides a guarantee to revenue authorities that your bills will be paid even if something happens to you or your business.