HMAG80800 - Exporting excise goods: Alternative evidence of export

In cases where a report of export is not generated on EMCS (for example, because the export departure message has not been generated on CDS/CHIEF or the information recorded on CDS/CHIEF doesn’t match the information on EMCS), HMRC will need to consider alternative evidence of export.

The objective is to review the evidence in order to be satisfied that the excise goods did leave the UK and were not diverted inland.

If a report of export is generated on EMCS but there are doubts over the validity of the departure message on CDS/CHIEF, further assurance checks should be carried out to confirm that the excise goods have left the UK and have not been diverted inland.

If the report of export is generated on EMCS but there are doubts over the validity of the departure message on CDS/CHIEF, further assurance checks should be carried out to confirm that the excise goods have left the UK and have not been diverted inland.