Business tax – guidance

Excise Information Sheet 2 (2014): exportation of excise goods to or via Common Transit countries

This information sheet sets out the correct procedures you must follow when exporting Community excise goods in duty suspension to or via a Common Transit country.

Detail

There has been some uncertainty regarding the correct procedures to be followed when Community excise goods are exported to or via Common Transit countries under duty suspension arrangements.

This information sheet sets out the correct procedures that must be followed in order for HM Revenue and Customs to issue a report of export to the UK dispatching warehousekeeper, which closes the duty suspended excise movement on the Excise Movement and Control System. Failure to obtain a report of export creates an excise duty point.