Business tax – guidance

Excise Information Sheet 3 (2013): export declaration - special treatment - single transport contract

This information sheet explains the use of the single transport contract simplification when exporting excise goods in duty suspension.

Detail

All removals of excise goods from a tax warehouse to the point of exit from the territory of the EU are considered to be duty-suspended movements. Unless the simplified procedures allowed by Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are followed, such movements must be covered by an electronic Administrative Document (eAD) clearly displaying the Administrative Reference Code (ARC) issued by HM Revenue and Customs.