HCOTEG61270 - Movements between Northern Ireland and EU Countries: movements: Some factors to consider

Customs duty

Goods in transit between Northern Ireland (NI) and an EU country are assumed, in the absence of evidence to the contrary, to be goods in free circulation.

Movements guarantee

Paragraph 7.7.3 of Notice 179 states when financial security is required for duty suspended movements of oils.

Section 10 of Notice 197 states in when financial security is required for duty suspended movements of excise goods generally.

Use of EMCS, the eAD and the ARC

Receipts into Northern Ireland from an EU Country

Despatches from Northern Ireland to an EU Country

Paragraph 7.7.4 of Notice 179 states what accompanying documentation must be issued for the despatch of duty-suspended oils between NI and EU Countries.

Section 68 of Notice 197 sets out the procedures for removals for despatch from NI to EU countries generally.

Alternative evidence of receipt

Section 71 of Notice 197 details alternative evidence of receipt, in the event that the eAD report of receipt is not returned to the despatching warehouse in Northern Ireland by a warehousekeeper in an EU Country.