Use form FCoD when goods need to be changed following the fallback procedures in Notice 197.
You should only use this form when the Excise Movement and Control System isn’t available.
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Guidance on the fallback procedures.