VPDS094400 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from EU to NI

Any vaping products that move from the EU to NI will not be subject to any movement controls (namely inputting on EMCS) until such time as they hit the NI border. From this point onwards they will need to be recorded on EMCS for the NI leg of the journey only, unless they are under a customs suspensive arrangement.

The process for doing this is as follows:

  1. Consignee NI trader opens the incoming movement on EMCS. They can declare what is moving (vaping products only) and complete the other fields of EMCS as appropriate. If the load is mixed with other revenue goods, then a separate EMCS entry will be required from the consignor
  2. Once the goods have arrived satisfactorily, the movement can be closed off as per normal procedures

The duty point for all duty suspended movements will be the time they are released from a tax warehouse (whether that be a UK manufacturer or a GSD/TFW).