EU Exit: Exporting excise duty paid and duty suspended goods

Share on twitter
Share on linkedin
What you need to do, from 1st January 2021, when exporting duty paid or duty suspended goods.

Duty paid goods

From 1st January 2021 you’ll need to submit an electronic export declaration.

If you’re a business, you may be able to recover the excise duty on the exported goods by claiming excise duty drawback.

Duty suspended goods

From 1st January 2021 you cannot use the Excise Movement and Control System (EMCS) to move excise duty suspended goods directly from Great Britain to the EU. You’ll need to submit an electronic export declaration. If you move goods without following the relevant customs export procedures at the place they are exported from, you may be liable for excise duty and penalties. Your goods may also be seized.

If you raise a movement on EMCS to an EU member state 7 days before 1st January 2021 with a dispatch date on or after 1st January 2021 the movement will be rejected by EMCS and HMRC.

Graham Sheen

Graham Sheen

Graham Sheen is the BWA Secretary, appointed in 2019. Graham has a strong background in logistics and warehousing, and is very well connected within the warehousing and supply chain sectors.

Leave a Reply