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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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Security: Intra-EU movements

Guarantees are required in all circumstances for intra-EU movements of duty suspended beer. The purpose of the guarantee is to safeguard excise duty which may become due as a result of an irregularity arising during the course of a movement in any Member State. Further information on intra-EU movements and the level of guarantee required can be found in Notice 197