- Excise Warehouse Operations: The guidance outlines the responsibilities for approved businesses involved in holding and moving excise goods in duty suspension within the UK. This includes receiving, dispatching, and removing goods from excise warehouses while adhering to regulations such as the Excise Movement and Control System (EMCS) and maintaining proper documentation.
- Movement Guarantees and Compliance: Businesses are required to provide movement guarantees to ensure compliance during the movement of excise goods. The guidance specifies the conditions under which these guarantees are required, the parties eligible to provide them, and the potential liabilities for failing to meet the requirements, including financial penalties and revocation of approvals.
- Special Provisions for Northern Ireland: The document includes specific arrangements for the movement of excise goods between Great Britain and Northern Ireland, highlighting the unique requirements due to the Northern Ireland Protocol. This includes rules for duty-suspended movements, customs declarations, and the handling of excise duties upon importation and exportation.
Source gov.uk
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