HMAG80400 | Exporting excise goods: Exports via a RoRo port

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. The excise goods cannot move to the port of export until they have received customs clearance.

The 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.