MOVING EXCISE GOODS IN DUTY SUSPENSION
When excise goods are moving within the European Union (EU) in excise duty-suspension, the movement must take place between persons and premises that have been 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 that have been wholly produced in the EU or goods that have been imported into the EU and have been released to free circulation on completion of all import formalities and payment of any customs duties.
Generally, excise goods that are 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, with detail of the guarantee recorded on the appropriate movement documentation prior to the goods being dispatched in duty-suspension.