VPDS094300 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from NI to EU

Duty suspended vaping products that move from NI to the EU will only need to be covered by movement controls for the NI leg of the journey. The warehouse keeper will then be required to obtain evidence of export which will allow the electronic Accompanying Document (‘eAD’) on the excise movement and control system (‘EMCS’) to be closed correctly.

The process for doing this is as follows:

  1. Consigning NI trader makes an entry on EMCS to generate an eAD. Due to the peculiarities with moving vaping products under duty suspense, it will not be possible to enter other revenue goods (for example, tobacco or alcohol) on the same EMCS entry. The vaping products will require a separate entry
  2. When completing the EMCS entry, the name and address of the receiving person needs to be added with the EU member state declared
  3. Whilst the place of delivery address needs to be stated, this will not be validated as it normally is with other revenue goods movements
  4. EMCS will bypass the validation process as the goods are vaping products
  5. To close the movement off on EMCS, the NI trader will make a submission to HMRC via a gForm and submit evidence that the goods have left NI. This will provide them with a gForm reference number
  6. The NI trader will need to go into EMCS and complete a declaration that the goods have left NI and add the gForm submission reference number. This will close the movement on EMCS

For duty paid movements where the goods are already released to home use, the goods are moved into the EU as per normal export rules, however no EMCS is required as the EU doesn’t recognise these as excise goods. If the trader wishes to submit a duty drawback claim, then they will be required to show evidence of export and demonstrate that the duty stamps have been obliterated.