The consequence in the field of excise duties of the UK having left the European Union, is that the transport of excise goods from Belgium to the UK will be considered as export to a third country and no longer as a movement under an excise duty suspension arrangement.  Applicable EMCS procedures will therefore have to be accompanied by export procedures.

As a result, excise goods transport from the UK to Belgium will be considered as import subject to the procedures prescribed; in this case also, a movement under an excise duty suspension arrangement will take place and EMCS rules will become applicable as soon as the goods have been imported into Belgium.

More information concerning excise goods and EMCS can be found on the homepage of excise (French and Dutch only).