TPD11100 | Removals: Consolidation: exports

The same general principles apply as for exports from excise warehouses (see Notice 197). Groupage of duty suspended and other goods at unauthorised premises (within the UK) may be allowed under the following conditions:

• the duty suspended goods must not be stored in such premises;

• groupage must take place under a single transport contract for the goods;

• full container loads cannot be regrouped;

• duty suspended goods must be loaded last into the container;

• the goods must not be interfered with;

• the container must be produced for examination at shipment; and

• full details of pre and post groupage transport must be recorded on the accompanying documents.

• Any losses identified at groupage must be notified to HMRC