EMCS to transport goods duty suspended within the UK
HMRC have agreed that ARC numbers can be presented in the form of an electronic document (but NOT a text message) from 01 May 2022. HMRC have accepted that ARC numbers supporting eADs for intra-UK EMCS movements can be presented electronically.
HMRC say:
We have carefully considered all comments and are pleased to announce that, from the 1 May 2022, we will allow the use of an electronic document containing the ARC (as an alternative to a paper document) for duty suspended movements of excise goods wholly within the UK. A paper document containing the ARC may continue to be used if preferred.
HMRC will not be prescriptive as to which software is used to generate the electronic document, but it should be either an electronic copy of the relevant eAD or an electronic copy of any other commercial document (invoice, transport document, packing list etc) containing the relevant ARC.
Please note that communicating the ARC via SMS (Short Messaging Service - otherwise known as a text message) would not be sufficient as in our view this does not constitute a document within the meaning of Regulation 57(7) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
The electronic document containing the ARC must be transmitted directly to the person accompanying the goods e.g., the driver. Anyone wishing to use an electronic document must also be able to display it immediately on request. The person accompanying the goods must also be able to immediately forward the document to the relevant authorities if requested to do so.
This policy change will only apply to duty-suspended movements taking place wholly within the UK (including Northern Ireland). It will not apply to any duty suspended movements between Northern Ireland and the EU.
This policy change will come into effect on 01 May 2022. HMRC will also amend Notice 197 to reflect these changes.
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