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HMRC internal manual

Holding and Movements Assurance Guidance

Excise Movement and Control System: exceptions to the use of EMCS procedures

Simplified procedures allowed under Part 9 of HMDP

Part 9 of HMDP provides for the circumstances under which intra-UK duty suspended goods can be moved without being under the cover of an eAD. These are outside the scope of EMCS and are known as simplified procedures and are specific to:

  • Movements of alcohol goods from producers registered under the Alcoholic Liquor Duties Act (ALDA) 1979. Simplified procedures only apply where ownership of the goods does not change, for example the goods may be sent to an excise warehouse for bottling/packaging/storage purposes and subsequently returned using commercial documentation in place of an eAD (regulation 62 of HMDP refers).
  • Tobacco products dispatched from tobacco registered premises to an excise warehouse for packaging, repackaging or testing, which may move under commercial documentation (regulation 63 of HMDP refers).
  • Authorised warehousekeepers who are approved for Local Clearance Procedures (LCP) (Article 253b of Commission Regulation 2454/93 - Implementing Provisions for the Community Customs Code). They may move alcohol or tobacco from their premises in duty suspension for direct export without an eAD subject to the following conditions:

    • Box 44 of the Customs export declaration (submitted to CHIEF) must be completed to indicate the person providing the movement guarantee.
    • At all times, the movement is accompanied by a document prepared by the person who completed the export declaration and this document must contain details of the Unique Consignment Reference (UCR) number allocated to the export declaration.
    • No goods may be removed from their premises until all the conditions contained in their LCP authorisation have been complied with and a P2P (Permission to progress) message has been received from CHIEF (regulation 63A of HMDP refers).

Movements of intra-UK energy products

Regulation 56 of HMDP 2010 excludes duty-suspended intra-UK movements of energy products from EMCS (also see regulation 17(5) of the Excise Warehousing (etc) Regulations (EWER) 1988). The existing procedures using a W8 or commercial equivalent to move these goods continue to apply. However, in situations where an intra-UK movement has started under cover of a W8, but the destination subsequently changes, for example the consignee decides they no longer want the goods, the movement may only be consigned to another UK trader authorised to receive that type of energy product or returned to the original dispatching warehouse. Goods moving under a W8 cannot be consigned directly to a non-UK destination. Where the new destination is outside the UK, the W8 must first be discharged by delivering the goods to approved premises in the UK. Once the W8 has been discharged, a second movement can be started from these premises to move the goods to their new non-UK destination by raising an eAD on EMCS.

Small wine producers

Article 40 of Directive 2008/118 allows MS to exempt their small wine producers (ie those producing on average less than 1000 hectolitres of wine per year) from EMCS procedures. UK consignees (warehousekeepers, registered consignees and temporary registered consignees) may therefore receive consignments of wine in duty suspension not covered by an eAD. However such consignments received should be accompanied by a document completed in accordance with Title III, Chapter II of Commission Regulation 436/2009.

Note: This simplification does not apply to dispatches of wine from the UK.