We are a UK company interested in exporting fuel to another EU country by road. Do we need to include the EU country’s duty and as we are exporting, how can we ensure that we don’t pay duty upon purchase from our supplier?
I hope you get an answer to your question shortly.
In the meantime, I recommend also looking at the Institute of Export and International Trade’s helpdesk for more specific advice:
The OTE team
The current system within Europe, including the UK for the time being, for the movement of excise goods in duty suspension is called EMCS (Excise Movement and Control System). You will need to register with HMRC for this service if you haven’t already and for each movement of fuel declare certain information in advance.
Once an ARC has been issued the goods can move between the UK and Europe, or to a UK port for non-European shipments, without duty being owed in the origin or destination country.
In case useful we have built a system to handle the messages between you and HMRC for EMCS and raised the required paperwork. Let me know if that would be helpful. It will also show you the information required on the declaration.
i2i Infinity Ltd
Office: +44 (0) 1749 345007
i2i Website: www.i2i-infinity.co.uk