Guidance

Excise Information Sheet 1 (2016): Single Transport Contract

Information about how the Union Customs Code will impact on the Single Transport Contract (STC).

Document

Details

Single Transport Contract (STC) is a simplified procedure for the direct export of Excise Duty suspended goods from UK excise warehouses to customers outside of the EU single market.

The introduction of the new Union Customs Code (UCC) has led to a review of STC.

Published 26 May 2016