Business tax – guidance

Excise Information Sheet 5 (2013): exportation of excise goods - the procedures to be followed

This information sheet explains the procedures to follow to enable dispatching warehousekeepers to correctly close the excise duty suspended movement on EMCS.


The procedures that must be followed to allow HM Revenue and Customs to issue a report of export to the dispatching excise warehousekeeper.

Failure to receive a report of export will create an excise duty point.