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HMRC internal manual

Tobacco Products Duty

Removals: Consolidation: exports to third countries

The same general principles apply as for exports from excise warehouses (see Notice 197). Groupage of duty-suspended and other goods at unauthorised premises (within the UK) may be allowed under the following conditions:

  • the duty suspended goods must not be stored in such premises;
  • groupage must take place under a single transport contract for the goods;
  • full container loads cannot be regrouped;
  • duty suspended goods must be loaded last into the container;
  • the goods must not be interfered with;
  • the container must be produced for examination at shipment; and
  • full details of pre and post groupage transport must be recorded on the accompanying documents.
  • Any losses identified at groupage must be notified to HMRC