AIR4230 | Alcoholic Ingredients Relief: Technical guidance: What documentation is required for intra-EU movements of essences? (applicable to Northern Ireland only)

In the case of intra-EU trade, eADs may accompany some movements from other Member States. It might therefore be necessary for importers to retain tax warehouse status. However, it is more likely that eADs will not accompany movements (whatever the end use), in which case commercial documentation will continue to suffice. Importers of essences from EU Member States will have to find out whether they continue to require tax warehouse approval.

In the case of essences removed from Northern Ireland to other Member States, an eAD/guarantee may be required to accompany the goods. Otherwise, any form of commercial documentation can be used.