EMCS fallback: change of destination (FCoD)

Use form FCoD when goods need to be changed following the fallback procedures in Notice 197.


Fallback change of destination (FCoD)

Notes to help you complete form Fallback change of destination (FCoD notes)

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You should only use this form when the Excise Movement and Control System isn’t available.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Guidance on the fallback procedures.

Published 8 September 2014