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This publication is available at https://www.gov.uk/government/publications/partnership-pack-preparing-for-a-no-deal-eu-exit/businesses-selling-duty-suspended-alcohol-tobacco-or-fuel-in-the-uk-what-to-expect-on-day-one-of-a-no-deal-scenario
Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes and controls.
How excise processes will change
If you sell duty suspended alcohol, tobacco or fuel within the UK only, there will be no change if we leave the EU without a deal on 29 March 2019.
Unless any simplified arrangements apply, you will need to continue using Excise Movement and Control System (EMCS) to record duty suspended movements of excise goods within the UK – including to and from the places of import or export in the UK.
You will also need to have financial guarantees (excise movement guarantees) with a financial institution for the movement of all goods that currently require them, where no duty has been paid on them within the UK.
Things you can do now
You should consider now, the effect of a ‘no deal’ exit on your business:
- assess the impact of any changes on your business, and whether you would need to change any of your systems and processes
- the passport rules for travel to most countries in Europe will change if the UK leaves the EU on 29 March 2019 without a deal. Read the government’s guidance on Travelling to the EU with a UK passport if there’s no Brexit deal and, if relevant, ensure your employees and customers are aware of the potential changes
- stay up-to-date with these changes by registering for email alerts. Follow the link, add your email address, select ‘Submit’, select ‘Add subscription’ and choose ‘EU Exit’ then select ‘Submit’