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When excise duty suspended goods are being exported via a RoRo port using the Goods Vehicle Movement Service, the customs export declaration must be presented whilst the goods are still being held at the warehouse premises. »Ê¹ÚÌåÓýapp excise goods cannot move to the port of export until they have received customs clearance.Ìý

»Ê¹ÚÌåÓýapp excise goods should move under excise duty suspension arrangements. However, the excise duty suspended movement doesn’t need to be recorded on EMCS if the goods are being dispatched by a warehousekeeper authorised for CSE.Ìý

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