TPD11090 | Removals: Consolidation: EU movements (NI only)

Goods can be removed to other Member States under a groupage contract if the following conditions are satisfied:

• The movement takes place under a single transport contract for the goods.

• The original copies 2, 3 and 4 of the AAD always accompany the goods to which they relate.

• The journey time stated in box 17 of the AAD allows for the groupage process. There can be no storage at the premises where the consolidation takes place.

• The movement is not unduly delayed by groupage.

• Changes to the transporter are recorded in box 11 of the AAD.

• Additional commercial documentation covers the movement of the goods from the warehouse to the non-approved premises.

• The transporter notifies the consignor of any identified losses.

• If you group duty-suspended and duty-paid goods, you must ensure that you load the duty-paid goods before the duty-suspended goods.

You should always check the latest edition of Notice 197 Excise goods: holding and movement in case there are any changes to the requirements listed above.