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HMRC internal manual

Tobacco Products Duty

Removals: Consolidation: EU movements

Goods can be removed to other Member States under a groupage contract if the following conditions are satisfied:

  • The movement takes place under a single transport contract for the goods.
  • The original copies 2, 3 and 4 of the AAD always accompany the goods to which they relate.
  • The journey time stated in box 17 of the AAD allows for the groupage process. There can be no storage at the premises where the consolidation takes place.
  • The movement is not unduly delayed by groupage.
  • Changes to the transporter are recorded in box 11 of the AAD.
  • Additional commercial documentation covers the movement of the goods from the warehouse to the non-approved premises.
  • The transporter notifies the consignor of any identified losses.
  • If you group duty-suspended and duty-paid goods, you must ensure that you load the duty-paid goods before the duty-suspended goods.

You should always check the latest edition of Notice 197 Excise goods: holding and movement in case there are any changes to the requirements listed above.