Moving Excise Goods

When excise goods are moved within the European Union in excise duty suspension, the movement must take place between persons and premises approved for that purpose by the competent authorities in the member state where they are based.

Excise goods may only be moved in excise duty suspension once they are in free circulation. This applies to goods wholly produced in the EU, or goods imported into the EU and released to free circulation following completion of all import formalities and payment of any customs duties.

Movement Guarantees

Generally, excise goods moving within the EU in excise duty suspension must be covered by financial security in the form of a movement guarantee.

It is the consignor’s responsibility to ensure that a valid movement guarantee is in place and that details of the guarantee are recorded on the appropriate movement documentation before the goods are dispatched in duty suspension.

Hammad advises businesses on the approval requirements, movement documentation, guarantee obligations, and compliance risks associated with moving excise goods under duty suspension arrangements.

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