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This is the direction goods are travelling.
To/through EU to GB, or to/through GB to EU.

5. Onward journey

When leaving the port, check the requirements before continuing to your destination.

Check for any required declarations or carnets.

Moving excise goods into the UK

If goods are going to an excise warehouse in the UK, the driver will need to ensure that they hold either a copy of the eAD or commercial documents that clearly state the ARC, before they leave the port. Drivers should obtain these documents from their customer or an intermediary working on their behalf.

However, if the importer has used a simplified customs procedure that allows for the arrival of the goods to be delayed, the creation of the eAD will also be delayed until the goods have arrived. The driver must instead ensure they hold a copy of the pre-lodged customs declaration, which must include details of an excise movement guarantee, before leaving the port.

If goods are still travelling to their delivery address by the end of the next working day following import, the importer (or their agent) should supply the driver at this point with a copy of the eAD or the ARC to formalise the excise movement requirements.


Once you’ve met all of these requirements, you are ready to proceed to your final destination and deliver the goods.

Stay up-to-date

Visit an advice site at a motorway services or truckstop for in-person advice.

You should check the latest version of this guidance at gov.uk/brexit-hauliers.

Some of the rules are still being agreed between the UK and the EU. This guidance will be updated with the latest information as soon as it is available.