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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Duty points: Where is the duty point for irregularities identified under DSMEG?

DSMEG regulations apply to where an irregularity has occurred or is detected in the UKduring a duty suspended movement. Under DSMEG Regulation 3, the excise duty point is thetime the irregularity occurred; if this is unknown, the time when it first comes to ourattention. If goods do not arrive at their intended destination, and it is unknown wherethe loss occurred, the loss is deemed to have taken place in the Member State of departure(EEC 92/12 Article 20(3) refers). However, if it were known that the irregularity occurredin another Member State, that the goods are not in the UK, DSMEG would not apply.

When an owner’s goods are despatched to the EU under suspension arrangements, thewarehouse keeper has 4 months to obtain a discharged AAD (certificate of receipt), oralternative evidence, showing that the goods arrived at their intended destination. Wherethe warehouse keeper cannot discharge the movement, a duty point is created under DSMEGregulation 4.