HMAG120464 - The Drawback event: dispatch to other EU Member States
General information
Direct dispatch risks
Specific objectives in verifying that the dispatch has taken place
Evidence of EU duty payment
Confirming if the goods actually travel to the EU
General information
Note: Applicable from 1 January 2021 all the detail on this page applies to dispatches of goods to EU Member States from Northern Ireland businesses only.
UK duty paid goods can be dispatched to the EU under the requirements placed by Article 33 and 34 of Council Directive 118/2008 available at the following link:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:009:0012:0030:EN:PDF
The person holding or making delivery of the goods to the destination Member State must comply with the following requirements:
- before the goods are dispatched, submit a declaration to the competent authorities of the Member State of destination and guarantee or secure payment of the excise duty
- pay the excise duty of the Member State of destination in accordance with the procedure laid down by that Member State.
The goods must move under the cover of the Single Administrative Accompanying Document (SAAD). A copy of the document can be downloaded at the following link:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:1992:369:0017:0024:EN:PDF
The SAAD is receipted by the receiver of the goods. This receipt is often used to demonstrate that the goods have arrived in the Member State of destination.
To prevent double taxation the UK is obliged to refund UK duty, on request, for commercial movements of excise goods that move to another Member State and where the duty becomes chargeable and is collected there.
Direct dispatch risks
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Specific objectives in verifying that the dispatch has taken place
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Evidence of EU duty payment
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Confirming if the goods actually travel to the EU
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)