The Functional Excise System Specification (FESS) analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS). 



The 27 member states making up the European Union.



The tax charge in the EU to companies.



AN EUR-MED movement certificate is used to record preferential trade in goods between the UK and participating countries.



An EUR1 is also known as a movement certificate. It enables you to claim preferential duty rates on goods exported to countries that have a preferential trading agreement with the European Community.

Latest News

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HMRC Update - CDS Scheduled Maintenance : Sat 31st May, 21.30 - Sun 1st June, 06.00

Due to scheduled maintenance, you will be unable to access our online service from 9:30 pm on…

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UK import & export GMR compliance for transit shipments

GMR noncompliance for transit movements can lead to penalties of up to £2500.  To help…

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APHA Update - getting it right at the border 

BBTP closure and transition update...Defra’s Biosecurity, Borders & Trade Programme (BBTP)…

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DEFRA Update - Foot and mouth disease (FMD) restrictions: Austria

A case of FMD has been reported in Levél, Győr-Moson-Sopron County, near the Austrian border. Given…

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HMRC Update - Implementation of the Windsor Framework now from 1st May 2025

UPDATE 19/03/2025"The implementation of the Windsor Framework, which covers new rules and…

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HMRC Update - Office of Transit penalties for missing MRN from 7th April 2025

From the 7th April 2025 the haulier responsible for bringing the goods into the UK may be liable to…