Excise movement guarantees explained
Moving alcohol under duty suspension needs more than a booking. HMRC requires financial security for the duty that could become due if goods do not arrive, and that security is the movement guarantee.
What the guarantee covers
An excise movement guarantee covers the excise duty and taxes at risk while goods travel under duty suspension between ports, airports and registered excise premises. If the goods go missing or the rules are broken in transit, the guarantee protects HMRC’s revenue.
Who needs one
Anyone moving duty-suspended goods: importers and exporters, UK producers of beer, wine and spirits, and the warehouses that store them. The guarantee can be the business’s own or that of a forwarder offering one as part of its service.
Have this ready before collection
- A completed and signed authorisation form for every physical movement.
- A UK EORI number for the business signing the form.
- Agreement on transport: when our guarantee is used, Kanns Logistics arranges the transport from collection to delivery.
Read our full guide to moving goods under the Kanns Logistics movement guarantee, including answers to the questions we are asked most often.