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.
