Form

EMCS fallback: change of destination (FCoD)

Use form FCoD when goods need to be changed following the fallback procedures in Notice 197.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 31 December 2020 — See all updates

Documents

Fallback change of destination (FCoD)

Ref: FCoD

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/IndirectTax/1.0/BRFCoD&template=FCoD.xdp

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Details

You should only use this form when the Excise Movement and Control System is not available.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Related forms and guidance

Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Guidance on the fallback procedures.

Find a version of the form that was used before January 2021.

Published 8 September 2014
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 8 September 2014

   First published.