BEER2220 - Security: Intra-EU movements (for Northern Ireland only)

For Northern Ireland, guarantees are required in all circumstances for intra-EU movements of duty suspended beer. The purpose of the guarantee is to safeguard excise duty which may become due as a result of an irregularity arising during the course of a movement in any Member State. Further information on intra-EU movements and the level of guarantee required can be found in Notice 197