Security: physical and financial: Financial Security: movement guarantees
A movement guarantee must be provided for all:
- intra-Community movements of duty suspended excise goods (tobacco products for the purposes of this guidance);
- UK removals for warehousing (this includes permitted removals from registered premises to excise warehouses);
- re-warehousing (this includes removals of tobacco products from excise warehouses to registered premises); and
- the exportation and shipment and all other movements of duty suspended excise goods (eg tobacco products) within the UK.