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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Intra-EU Movements: movements: Some factors to consider

Customs duty

Goods in transit to or from another Member State are assumed, in the absence of evidence to the contrary, to be EU goods in free circulation.

Movements guarantee

Paragraph 7.7.3 of Notice 179 states when financial security is required for duty suspended movements of oils.

Section 10 of Notice 197 states in when financial security is required for duty suspended movements of excise goods generally.

Use of EMCS, the eAD and the ARC

Receipts from other Member States

Despatches to other Member States

Paragraph 7.7.4 of Notice 179 states what accompanying documentation must be issued for the despatch of duty-suspended oils to other Member States.

Section 68 of Notice 197 sets out the procedures for removals for despatch to other EU Member States under intra-EU movements generally.

Alternative evidence of receipt

Section 71 of Notice 197 details alternative evidence of receipt, in the event that the eAD report of receipt is not returned to the despatching warehouse in the UK by warehousekeepers in other Member States.