AIR4230 - Alcoholic Ingredients Relief: Technical guidance: What documentation is required for intra-EU movements of essences?

In the case of intra-EU trade, AADs may accompany some movements from other Member States. It might therefore be necessary for importers to retain tax warehouse status. However, it is more likely that AADs will not accompany movements (whatever the end use), in which case commercial documentation will continue to suffice. Importers of essences from EU Member States will have to find out whether they continue to require tax warehouse approval.

In the case of essences removed from UK to other Member States, an AAD/guarantee may be required to accompany the goods. Otherwise, any form of commercial documentation can be used.