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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
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Duty points: What are the duty points under EGAD?

For goods travelling in duty suspension from or to another EU Member State, EGAD requirethat goods must be accompanied by an AAD, and places a number of conditions that must bemet. EGAD Regulation 21 provides duty points for contravention of its conditions.