TPD4110 - Security: physical and financial: Financial Security: movement guarantees

A movement guarantee must be provided for all:

• intra-Community (NI-EU) movements of duty suspended excise goods (tobacco products for the purposes of this guidance);
• UK removals for warehousing (this includes permitted removals from registered premises to excise warehouses);
• re-warehousing (this includes removals of tobacco products from excise warehouses to registered premises); and
• the exportation and shipment and all other movements of duty suspended excise goods (for example, tobacco products) within the UK.