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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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The Drawback event: dispatch to other EU Member States

General information

UK duty paid goods can be despatched to the EU under the requirements placed by Article 33 and 34 of Council Directive 118/2008 available at the following link:

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:009:0012:0030:EN:PDF

The person holding or making delivery of the goods to the destination Member State must comply with the following requirements:

  • before the goods are dispatched, submit a declaration to the competent authorities of the Member State of destination and guarantee or secure payment of the excise duty
  • pay the excise duty of the Member State of destination in accordance with the procedure laid down by that Member State.

The goods must move under the cover of the Single Administrative Accompanying Document (SAAD). A copy of the document can be downloaded at the following link:

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:1992:369:0017:0024:EN:PDF

The SAAD is receipted by the receiver of the goods. This receipt is often used to demonstrate that the goods have arrived in the Member State of destination.

To prevent double taxation the UK is obliged to refund UK duty, on request, for commercial movements of excise goods that move to another Member State and where the duty becomes chargeable and is collected there.

Direct dispatch risks

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Specific objectives in verifying that the dispatch has taken place

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Evidence of EU duty payment

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Confirming if the goods actually travel to the EU

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