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)

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You should only use this form when the Excise Movement and Control System is not 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.

Find a version of the form that was used before January 2021.

Published 8 September 2014
Last updated 31 December 2020 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. First published.