EMCS fallback: change of destination (FCoD)
Use form FCoD when goods need to be changed following the fallback procedures in Notice 197.
Ref: FCoD https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/IndirectTax/1.0/FCoD&template=FCoD.xdp
Ref: FCoD notes PDF, 28.6KB, 2 pages
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Related forms and guidance
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Guidance on the fallback procedures.