Fallback

If, exceptionally, the Excise Movement and Control System (EMCS) is not available there are special procedures to follow that will allow goods to continue moving under duty suspension arrangements. These procedures are known as 'Fallback'.

You can use Fallback, subject to the conditions set out below.

Fallback can be used by:

• UK consignors to dispatch or change the destination of excise goods when EMCS is not available.
• UK consignees who cannot submit a report of receipt because EMCS is not available.
• UK consignors to split consignments of energy products into two or more parts (up to a maximum of nine parts) when EMCS is not available

Full details of fallback procedures, including email and fax details, are included in Notice 197.

Situations when fallback procedures may be needed

Fallback is available to:

• businesses approved or authorised to send goods under suspension arrangements (consignor)
• businesses approved to receive goods under duty suspension arrangements (consignee)

Fallback should only be applied when EMCS is not available. EMCS is not available when it cannot be accessed or when messages cannot be submitted because of a system problem.

A system problem may affect all users because of a fault with the entire EMCS system. In this case if there is a problem with access or message submissions EMCS will display a message advising you of the problem.

Alternatively, the system problem may be to do with your systems. For example, a fault with hardware, software, internet connection etc. It your responsibility to ensure that you have robust systems in place.

If you need to use EMCS when it is not available HM Revenue & Customs (HMRC) recommend, where possible, that you wait for EMCS to become available and submit messages in the normal way rather than use Fallback.

If you normally use commercial software to access EMCS and experience a system problem, HMRC recommend that where possible you temporarily use the HMRC EMCS system, rather than using Fallback.

Fallback arrangements are intended to allow a consignor to move excise goods where there is a genuine system problem preventing the use of EMCS. The misuse of these arrangements may result in HMRC reviewing the consignor's conditions and approvals necessary to continue to trade under duty suspension arrangements.

Forms required within fallback

The Fallback forms to use when you cannot access EMCS are available on the HMRC website.

These forms are for consignors to use when dispatching, changing the destination or splitting a movement of goods. To access the forms you need follow the links below:

• FAD - for the Fallback Accompanying Document form
• FCoD - for the Fallback Change of Destination form
• FSO1 – for the Fallback Splitting Operation form
• NoMF - for the Notification of a Movement starting in Fallback form

You can also use commercial equivalents of these forms as long as they meet the requirements of Commission Regulation 684/2009 Article 8.

HMRC recommend that you print a copy of each form now, together with a copy of the process instructions and form guidance. You can use them if either EMCS is unavailable or you have IT system problems so that you can continue trading.

You should check the website regularly for any changes in process or to the forms.

HMRC 'Find a form'

UK consignors - procedures

EMCS allows a consignor to create an electronic Administrative Document (eAD) to dispatch the following movements on EMCS:

• movements that take place wholly within the UK
• movements to other Member States
• movements to a place where the goods will leave the territory of the European Union (EU)

EMCS also allows a consignor to change the destination of their movements and/or split a movement of energy products in to two or more parts - up to a maximum of nine.

If EMCS is not available, and you cannot wait for it to become available to dispatch a movement, change a destination or split a movement, you should use the following procedures:

• Unable to submit the eAD
  If you are a consignor who is unable to submit an eAD because EMCS is not available, you should follow the fallback procedures in figure 1 below.
  
  Before each movement of goods starts you will need to complete the Fallback Accompanying Document. As set out in Public Notice 197 and figure 1 below, you must also notify HMRC that you are using Fallback by providing the information requested in the Notification of a Movement starting in Fallback form, link below.

Notification of a Movement starting in Fallback

Goods must be accompanied by the Fallback Accompanying Document and you must keep a copy of this document. Once EMCS becomes available again you must submit the eAD on EMCS as soon as possible and show that the movement began in Fallback.

EMCS fallback - figure 1 (PDF 17K)

Fallback Accompanying Document

• Unable to submit the change of destination
  If you are a consignor who is unable to submit a change of destination message because EMCS is not available, you should use the procedures described in figure 2 below. Before the destination is amended, you must complete the Fallback Change of Destination form and email or fax HMRC a copy of the document, as set out in Public Notice 197 and figure 2 below.
  
  Once you have sent a copy of the Fallback Change of Destination form to HMRC, you may then arrange for the haulier/carrier to deliver the goods to the new address. You must keep a copy of the Fallback Change of Destination form and submit the change of destination as soon as practically possible when EMCS becomes available.
  
  This arrangement applies whether or not the movement requiring a change of destination had originally been submitted on EMCS. If it had, you should quote the Administrative Reference Code (ARC) on the Fallback Change of Destination form. If it had not, you would need to quote the Local Reference Number (LRN).
  

EMCS Fallback - figure 2 (PDF 17K)

Fallback Change of Destination

• Unable to submit a splitting operation message
  
  If you are a consignor who is unable to submit a splitting operation message because EMCS is not available, you should use the procedure as described in figure 3 below. Before the movement is split, you must complete the Fallback Splitting Operation form and email or fax a copy to HMRC as set out in Public Notice 197 and figure 3 below.
  
  Once you have sent a copy of the Fallback Splitting Operation form, you can then arrange for the movement to be split. You must keep a copy of the Fallback Splitting Operation form and submit the splitting operation message as soon as you can when EMCS becomes available.
  
  This procedure applies whether or not the original movement you need to split has been submitted on EMCS. If the original movement has been submitted on EMCS you should quote the Administrative Reference Code (ARC) on the Fallback Splitting Operation form. If the original movement has not been submitted on EMCS you should quote the Local Reference Number (LRN).

EMCS Fallback - figure 3 (PDF 12K)

Fallback Splitting Operation

In cases where EMCS is not available in another Member State, you may as consignor, receive a Fallback report of receipt from the consignee in the other Member State (this document will be sent through the authorities of the Member States concerned). When EMCS becomes available in the other Member State, the consignee will also submit the report of receipt on EMCS to close the movement on the system as normal.

UK consignees - procedures

If you are unable to submit a report of receipt message because you received the goods under Fallback, you should wait for the eAD to appear on EMCS and then submit your report of receipt on EMCS in the normal way.

If you are unable to submit a report of receipt message because EMCS is not available to you, you should wait until EMCS becomes available and then submit your report of receipt on EMCS in the normal way.

These scenarios are shown in figure 4 below. You can also read about this in more detail in Public Notices 197, 203A and 204A.

EMCS Fallback - figure 4 (PDF 20K)

Service availability

You can keep up to date with all HMRC Online Service availability and current service issues by visiting the online services pages on the HMRC website. You can use the following link to view these pages.

HMRC Online Service availability and service issues