Excise duty – HMRC update Excise Notice 204b and 207

HMRC have updated:

• Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b) – Sections 11.7 and 11.8 of the notice have been updated, as it is no longer possible to fax HMRC a ‘Notification of Movement starting in Fallback’ form or ‘Fallback change of destination’ form; and
• Excise duty drawback (Excise Notice 207) – This notice has been amended to describe changes to drawback in Northern Ireland where the goods are dispatched to the EU on or after 13 February 2023.